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In order for a topic to be placed on the FASB's agenda, it must be considered imporant by the FASB also submitted to the IASB

In order for a topic to be placed on the FASB's agenda, it must be

considered imporant by the FASB

also submitted to the IASB

first approved by the AICPA as relevant

officially sponsored by the SEC or a member of the U. S. Congress

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