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What does the term guidance sandwiches mean? In which section of an Accounting Issues Memorandum would you find guidance sandwiches? It refers to Accounting Issues

What does the term "guidance sandwiches" mean? In which section of an Accounting Issues Memorandum would you find "guidance sandwiches"?

It refers to Accounting Issues Memorandum? Is that in the book or on the codification? Website?

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