RESTATEMENT

Before
1: S
mere, see, brief, third, first
2: SU
citing, quoting, second, recent, simple, modern, also, under
2: US
revised, compare
3: SUU
generally
4: SUUU
generally
4: USUU
original, american
4: UUSU
retroactive
5: UUSUU
liability
After
1: S
rule, third, view, does
2: SU
second, section
2: US
provides, approach
3: USU
position
4: UUSU
definition
Surrounder Phrases
retroactive liabilityprovisions hereinafter, adopted, require, underrevised draft, standard, rules, definition, formulation, rule, provisions, final, view, second, sections, section, third, approach, guide, project, proposedfinal draft, comment, section, position, formulation, rule, test, accounting, sections, approach, provisions, project, revised, rules, definitionconcise guide, formulation, definition, rule, view, methodclassic formulation, liberal, definition, american, view, method, approach, guide, conflict, moderncomprehensive guide, approach, definition, view, retrospective, test, formulation, accounting, liability, draft, project, provisionbrief comment, retrospective, guide, definition, sections, section, formulationoriginal formulation, draft, position, definition, project, method, levelsee also, section, generally, sections, commentformal definition, rules, contracts, approach, method, accounting, provision, position, test, level, rule, provisionsretrospective view, comment, method, approachfirst draft, proposed, comprehensive, section, formalmakes clear, provisionsection explains, provides, contains, defines, gives, adopts, suggests, requires, recognizes, takes, doesexact definition, formulation, position, test, contemporary, method, accounting, rules, levelunder section, rule, sections, contracts, testamerican institute, standard, accounting, classic, liberalcomplete guide, accounting, definition, draft, formulationaccounting rules, method, standard, recognizes, guide, provisions, provides, requires, approachquoting briefapproach adopted, recognizes, requires, provides, adopts, suggests, defines, gives, makes, proposed, does, takes, explainscontains provisions, concise, sections, brief, comprehensive, rulesrecent retrospective, comprehensive, conflicts, formulation, american, commentstandard defines, method, definition, test, formulation, accounting, contracts, requires, approach, rules, adopted, guide, view, providesemphatic positionliability provisions, under, rules, rule, provision, standard, requirestorts sectionliteral level, definition, approach, rule, viewproposed rule, method, project, draft, rules, approach, standard, definition, revised, formulation, adoptingcontemporary american, liberal, conflicts, comment, accounting, radical, formulation, view, classic, conflictaccurate accounting, method, definition, formulation, guide, view, testmethod requires, adopted, provides, proposed, gives, recognizes, takes, defines, does, makesalso provides, contains, recognizes, explains, suggests, requires, gives, defines, adopts, makes, require, adopted, takes, varied, proposed, seeradical liberal, approach, view, formulation, positioncomment suggests, explains, sectionsimple method, rules, partial, formulation, rule, definition, test, approach, accounting, guide, literalclear definition, view, concise, formulation, rulesdraft revised, final, standard, rules, proposed, contracts, provisions, comprehensive, provision, containsprovides concise, comprehensive, accurate, brief, powerful, complete, partial, cleargenerally adopted, requires, require, adopts, takes, recognizes, accurate, contains, provides, defines, does, givesmodern liberal, american, classic, approach, formulation, view, standardsecond draft, section, method, approach, revised, level, formulation, test, definition, partial, positiontest method, requires, section, sections, providesrule requires, recognizes, adopts, defines, provides, adopted, does, gives, says, formulation, containsproject formulation, requires, definition, providesthird section, level, draft, approach, method, revised, positionformulation suggests, requires, contains, provides, proposed, adopted, gives, makes, doesrules adopted, require, underguide explains, provides, contains, givesliberal view, approach, position, provisions, provision, definition, project, rule, radicalmere literal, formal, provision, formulationforceful approachrequires accurate, adopting, comment, comprehensiveprovision requires, recognizes, does, defines, provides, gives, makespartial view, test, draft, definition, factorscontracts require, generally, underdefinition defines, recognizes, requires, suggests, adopted, contains, proposed, does, provides, makes, explains, givesali says, testpowerful position, method, approachfactors accountingadopting rules, modern, ruleadopts rulesposition adopted, requiresciting recent, rule, sectionrequire accurate, formal, comment, radical, comprehensivedoes requireview recognizes, suggestsconflicts rulesadopted rules, under, comprehensivesays aligives accurate, briefcompare alsoinstitute provides