<?xml version="1.0" encoding="UTF-8"?><collection xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/MARC21/slim" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"><record><leader>01647nam a22003611a 4500</leader><controlfield tag="001">005322942</controlfield><controlfield tag="003">MiAaHDL</controlfield><controlfield tag="005">20250726000000.0</controlfield><controlfield tag="006">m        d        </controlfield><controlfield tag="007">cr bn ---auaua</controlfield><controlfield tag="008">911002s1991    ctua     b    000 0 eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(MiU)990053229420106381</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">sdr-miu.990053229420106381</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="z">(MiU)MIU01000000000000005322942-goog</subfield></datafield><datafield tag="035" ind1=" " 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:</subfield><subfield code="b">Financial Accounting Standards Board,</subfield><subfield code="c">c1991.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">183, 16 p. :</subfield><subfield code="b">ill. ;</subfield><subfield code="c">28 cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">unmediated</subfield><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">volume</subfield><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Discussion memorandum</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Financial accounting series,</subfield><subfield code="x">0885-9051 ;</subfield><subfield code="v">no. 107-A</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">"September 10, 1991."</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references (p. 179-181)</subfield></datafield><datafield tag="538" ind1=" " ind2=" "><subfield code="a">Mode of access: Internet.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Financial statements, Consolidated.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85048315</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">Financial Accounting Standards Board.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n79036871</subfield><subfield code="1">http://id.loc.gov/rwo/agents/n79036871</subfield></datafield><datafield tag="740" ind1="0" ind2=" "><subfield code="a">Consolidation policy and procedures.</subfield></datafield><datafield tag="899" ind1=" 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