00684nam0-22002531i-450 99000288014040332120230609101909.0000288014FED01000288014(Aleph)000288014FED0120000920d1974----km-y0itay50------baengUSFASB DISCUSSION MEMORANDUMFASBStamford, Conn.FASB197420 p.29 cmFinancial accounting standards board117215ITUNINARICAUNIMARCBK990002880140403321C2-P30-48-RA1360ECAECAFASB DISCUSSION MEMORANDUM416272UNINA