TY - BOOK ED - Financial Accounting Standards Board. ED - American Institute of Certified Public Accountants. ED - American Institute of Certified Public Accountants. TI - Financial accounting standards: original pronouncements as of July 1, 1977 PY - 1977/// CY - Chicago PB - published for the Financial Accounting Standards Board by Commerce Clearing House KW - Accounting KW - Standards KW - United States KW - Local N1 - Includes bibliographical references and indexes ER -