TY - BOOK ED - American Institute of Certified Public Accountants. ED - American Institute of Certified Public Accountants. TI - Accounting for profit recognition on sales of real estate: including Statements of position issued by the Accounting Standards Division T2 - An AICPA industry accounting guide PY - 1979/// CY - New York PB - American Institute of Certified Public Accountants KW - Real estate business KW - Accounting KW - Local N1 - Includes bibliographical references ER -