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  <titleInfo>
    <title>Financial Accounting Standards</title>
    <subTitle>Explanation and Analysis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart/>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm authority="marcrelator" type="code">Booker, Jon A</roleTerm>
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  </name>
  <name type="corporate">
    <namePart>Financial Accounting Standards Board</namePart>
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  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ctu</placeTerm>
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    <place>
      <placeTerm type="text">Stamford, Conn. (High Ridge Park, Stamford 06905)</placeTerm>
    </place>
    <publisher>Financial Accounting Standards Board of the Financial Accounting Foundation</publisher>
    <dateIssued>c1982</dateIssued>
    <dateIssued encoding="marc">1982</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>40 p. ; 23 cm.</extent>
  </physicalDescription>
  <note>"June 1982."</note>
  <subject authority="lcsh">
    <topic>Insurance</topic>
    <topic>Accounting</topic>
    <topic>Standards</topic>
  </subject>
  <classification authority="lcc">HG8077 .A23 1982</classification>
  <classification authority="ddc" edition="19">657.3 BOF</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Statement of financial accounting standards ; no. 60</title>
    </titleInfo>
  </relatedItem>
  <identifier type="lccn">82230633</identifier>
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