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  <titleInfo>
    <title>Financial accounting standards</title>
    <subTitle>original pronouncements as of July 1, 1977</subTitle>
  </titleInfo>
  <name type="corporate">
    <namePart>Financial Accounting Standards Board</namePart>
  </name>
  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
    <namePart>Committee on Accounting Procedures.</namePart>
  </name>
  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
    <namePart>Accounting Principles Board.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
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    <place>
      <placeTerm type="text">Chicago</placeTerm>
    </place>
    <publisher>published for the Financial Accounting Standards Board by Commerce Clearing House</publisher>
    <dateIssued>1977</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1116 p.in various pagings 23 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Financial Accounting Standards Board, Accounting Principles Board, Committee on Accounting Procedure.</note>
  <note>Includes bibliographical references and indexes.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
  </subject>
  <identifier type="lccn">75033447</identifier>
  <recordInfo>
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    <recordCreationDate encoding="marc">771004</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527193806.0</recordChangeDate>
    <recordIdentifier source="BIBL">69391</recordIdentifier>
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