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Today in Aviation History: First Flight of the Aermacchi MB-326
As part of our series Today in Aviation History, we examine the first flight of the Aermacchi MB-326, which made its first ...
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AU 326, CECL and Calculating Loss Under GAAP
Accounting Standards Update (ASU) 2016-13, now codified in the accounting literature as ASC 326-20, Financial Instruments—Credit Losses, or ASC 326, the progenitor of CECL, was issued in June ...