Question: Locate EITF 01-3. Why is this EITF presented in grey shading? (Look carefully at the bracketed text at the top of the standard.) Also, would

Locate EITF 01-3. Why is this EITF presented in grey shading? (Look carefully at the bracketed text at the top of the standard.) Also, would you expect this guidance to have been incorporated in the Codification? Explain.

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