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| Section | Objectives |
|---|---|
| Topic 1: Select Transactions | - Revenue recognition
|
| Topic 2: Conceptual Framework, Standards, and Financial Reporting | - Conceptual framework of financial accounting
|
| Topic 3: State and Local Governments (S&LG) Accounting | - Fund accounting principles
|
| Topic 4: Financial Statement Preparation and Reporting | - Consolidation and reporting requirements
|
| Topic 5: Select Financial Statement Accounts | - Assets and liabilities measurement
|
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