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  <titleInfo>
    <title>Accounting standard</title>
    <partName>Accounting statements and guidelines</partName>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Original pronouncements</title>
  </titleInfo>
  <name type="corporate">
    <namePart>Financial Accounting Standards Board</namePart>
  </name>
  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">handbook</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ctu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Stamford, Conn</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Financial Accounting Standards Board</publisher>
    <publisher>Distributed by McGraw-Hill</publisher>
    <dateIssued>c1996</dateIssued>
    <dateIssued encoding="marc" point="start">1982</dateIssued>
    <dateIssued encoding="marc" point="end">2009</dateIssued>
    <issuance>continuing</issuance>
    <frequency>Annual</frequency>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>x769p.: 21 cm.</extent>
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  <note>Published by: John Wiley &amp; Sons for the Financial Accounting Standards Board, &lt;1998/99 ed.-&gt; ; Financial Accounting Standards Board, &lt;2008/2009 ed.&gt;</note>
  <note>Contains all FASB and AICPA pronouncements.</note>
  <note>Issued 1983-&lt;1986/87&gt; in two parts: [1] Issued through June 1973; [2] July 1973-June 1 ... ; &lt;1994-1995&gt; in two vols.: v. 1, FASB statements of standards; v. 2, AICPA pronouncements, FASB interpretations, FASB concept statements, FASB technical bulletins, Topical index/appendixes; &lt;2005/2006&gt;-2008/2009 in three vols: v. 1, FASB statements of standards 1-120; v. 2, FASB statements of standards 121-154; v. 3, AICPA pronouncements, FASB interpretations, FASB technical bulletins, FASB staff positions, FASB concepts statements, Topical index/appendixes; 2009 also called: final edition; 2009 issued in four parts: v. 1, FASB statements 1-120; v. 2, FASB statements 121-155; v. 3, FASB statements 156-168, FASB staff positions; v. 4, AICPA pronouncements, FASB interpretations, FASB technical bulletins, FASB concepts statements, appendixes, topical index.</note>
  <note>Issues for &lt;1989&gt;-2008 also numbered: &lt;1989/90 ed.&gt;-2008/2009 ed.</note>
  <note>Subject index as of Sept. 1, l983 issued separately.</note>
  <note>Also issued in a loose-leaf edition.</note>
  <note>Also issued online, -2009; issued only online, 2010-</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
  </subject>
  <subject authority="rvm">
    <topic>Comptabilité</topic>
    <topic>Normes</topic>
    <geographic>États-Unis</geographic>
    <topic>Périodiques</topic>
  </subject>
  <classification authority="lcc">HF5616  .A23 1996</classification>
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      <title>Accounting standards. Original pronouncements (Loose-leaf ed.)</title>
    </titleInfo>
    <identifier type="local">(OCoLC)11310201</identifier>
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    <titleInfo>
      <title>Accounting standards. Original pronouncements</title>
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    <identifier type="local">(OCoLC)704463417</identifier>
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    <titleInfo>
      <title>Financial accounting standards. Original pronouncements</title>
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    <identifier type="local">(DLC)   86643439</identifier>
    <identifier type="local">(OCoLC)7313948</identifier>
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  <relatedItem type="succeeding">
    <titleInfo>
      <title>Accounting standards. Original pronouncements (Online)</title>
    </titleInfo>
    <identifier type="local">(OCoLC)503713258</identifier>
  </relatedItem>
  <identifier type="issn">0888-7896</identifier>
  <identifier type="lccn" invalid="yes">86643441</identifier>
  <identifier type="stock number">Financial Accounting Standards Board, 401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116</identifier>
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    <recordCreationDate encoding="marc">831014</recordCreationDate>
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