What is the authoritative status of AICPA Audit and Accounting Guides for not-for-profit and health care organizations

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What is the authoritative status of AICPA Audit and Accounting Guides for not-for-profit and health care organizations as of 2016?
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Advanced Accounting

ISBN: 978-0134472140

13th edition

Authors: Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus, Kenneth Smith

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