Entry Corporate Name

Number of records used in: 2

001 - CONTROL NUMBER

• control field: 8118

003 - CONTROL NUMBER IDENTIFIER

• control field: OSt

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20191028103510.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 790424n| acannaab| |a ana

010 ## - LIBRARY OF CONGRESS CONTROL NUMBER

• LC control number: n 79036871

035 ## - SYSTEM CONTROL NUMBER

• System control number: 20822
• Canceled/invalid system control number: n 79036871

040 ## - CATALOGING SOURCE

• Original cataloging agency: DLC
• Transcribing agency: DLC

110 2# - HEADING--CORPORATE NAME

• Corporate name or jurisdiction name as entry element: Financial Accounting Standards Board

410 2# - SEE FROM TRACING--CORPORATE NAME

• Corporate name or jurisdiction name as entry element: FASB

410 2# - SEE FROM TRACING--CORPORATE NAME

• Corporate name or jurisdiction name as entry element: Financial Accounting Foundation.
• Subordinate unit: Financial Accounting Standards Board

410 2# - SEE FROM TRACING--CORPORATE NAME

• Corporate name or jurisdiction name as entry element: F.A.S.B.

665 ## - HISTORY REFERENCE

• History reference: The Committee on Terminology of the American Institute of Certified Public Accountants was established in 1920. On September 1, 1959, the Committee on Terminology and the Committee on Accounting Procedure of the American Institute of Certified Public Accountants were superseded by the Institute's Accounting Principles Board, which was replaced in 1973 by the Financial Accounting Standards Board.
• History reference: Works by these bodies are found under the following headings according to the name used at the time of publication:
• History reference: American Institute of Certified Public Accountants. Committee on Terminology.
• History reference: American Institute of Certified Public Accountants. Committee on Accounting Procedure.
• History reference: American Institute of Certified Public Accountants. Accounting Principles Board.
• History reference: Financial Accounting Standards Board.
• History reference: SUBJECT ENTRY: Works about these bodies are entered under the name resulting from the merger. In the case of change of name, entry is made under the name used during the latest period covered. Works limited in subject coverage to the pre-merger period are entered under the name of one or more of the original bodies.

670 ## - SOURCE DATA FOUND

• Source citation: Its An analysis of issues related to accounting for future losses, 1974.