A handbook of accounting policies, standards, and practices governing the accounts of a business enterprise or other entity; it includes the classification of accounts.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.5
A handbook of accounting policies, standards, and practices governing the accounts of a business enterprise or other entity; it includes the classification of accounts.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.5