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  <titleInfo>
    <title>Accounting</title>
    <subTitle>current text as of July 1, 1977</subTitle>
  </titleInfo>
  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
  </name>
  <name type="corporate">
    <namePart>Commerce Clearing House</namePart>
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    <place>
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    <publisher>published for the American Institute of Certified Public Accountants by Commerce Clearing House</publisher>
    <dateIssued>1977</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>ca. 1600 p. 23 cm.</extent>
  </physicalDescription>
  <note>"Reprint of volumes 3 &amp; 4, looseleaf editions of AICPA Professional Standards."</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
  </subject>
  <relatedItem type="series">
    <titleInfo>
      <title>AICPA professional standards vol. 3</title>
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    <name type="corporate">
      <namePart>American Institute of Certified Public Accountants.</namePart>
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    </name>
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