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Owu, R.Y.S., Tinangon, J.J. and Wangkar, A. 2024. Evaluation of the Application of the Interpretation of Financial Accounting Standard Number 35 on the Preparation of Financial Statements of Non-Profit Oriented Entities at the Hermon Tolombukan Child Development Center. Formosa Journal of Science and Technology . 3, 9 (Sep. 2024), 2081–2090. DOI:https://doi.org/10.55927/fjst.v3i9.11515.