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There is no specific requirements for length and style. Keep in mind you are writing a professional report to be reviewed by a manager/auditor/senior. It needs to be clear, concise and free of grammatical/spelling errors. Any citation from FASB’s codification system needs to be clearly numbered in the body of your writing (e.g., ASC 123-45-67-8); citations and quotations from other sources (including any website) need to be referenced at the end of your paper.

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