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100   $a20030910d1962----km-y0itay50------ba
101 0 $aeng
102   $aUS
200 1 $a<<A >>tentative set of broad accounting principles for business enterprises$fby Robert T. Sprouse and Maurice Moonitz
210   $aNew York$cAICPA$d1962
215   $aX, 87 p.$d23 cm
225 1 $aAccounting research study$fAmerican Institute of Certified Public Accountants$v3
700  1$aSprouse,$bRobert T.$0112785
701  1$aMoonitz,$bMaurice$0110969
801  0$aIT$bUNINA$gRICA$2UNIMARC
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996   $aTentative set of broad accounting principles for business enterprises$9420498
997   $aUNINA