<?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>01597cam a2200361 a 4500</leader><controlfield tag="001">005331221</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">920127s1991    ctu      b    000 0 eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(MiU)990053312210106381</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">sdr-miu.990053312210106381</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="z">(MiU)MIU01000000000000005331221-goog</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">MiU-BA.b1569739</subfield><subfield code="b">stab</subfield><subfield code="c">-</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)612650398</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="z">(MiU)Aleph005331221</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">MiU-BA</subfield><subfield code="c">MiU-BA</subfield><subfield code="d">UtOrBLW</subfield></datafield><datafield tag="090" ind1=" " ind2=" "><subfield code="h">HF5681.B2 A564</subfield></datafield><datafield tag="245" ind1="0" ind2="3"><subfield code="a">An Analysis of issues related to new basis accounting.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">Norwalk, Conn. :</subfield><subfield code="b">Financial Accounting Standards Board of the Financial Accounting Foundation,</subfield><subfield code="c">c1991.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">vi, 105 p. ;</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="v">no. 110-c</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">"December 18, 1991."</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references.</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">Communication in accounting.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85029048</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">New basis accounting.</subfield></datafield><datafield tag="899" ind1=" " ind2=" "><subfield code="a">35128001328432</subfield></datafield><datafield tag="CID" ind1=" " ind2=" "><subfield code="a">005331221</subfield></datafield><datafield tag="DAT" ind1="0" ind2=" "><subfield code="a">20241218003453.0</subfield><subfield code="b">20250726000000.0</subfield></datafield><datafield tag="DAT" ind1="1" ind2=" "><subfield code="a">20260313165341.0</subfield><subfield code="b">2026-04-07T17:37:53Z</subfield></datafield><datafield tag="DAT" ind1="2" ind2=" "><subfield code="a">2026-04-07T17:30:03Z</subfield></datafield><datafield tag="CAT" ind1=" " ind2=" "><subfield code="a">SDR-MIU</subfield><subfield code="c">miu</subfield><subfield code="d">ALMA</subfield><subfield code="l">prepare.pl-004-009</subfield></datafield><datafield tag="FMT" ind1=" " ind2=" "><subfield code="a">BK</subfield></datafield><datafield tag="HOL" ind1=" " ind2=" "><subfield code="0">sdr-miu.990053312210106381</subfield><subfield code="a">MiU</subfield><subfield code="b">SDR</subfield><subfield code="c">UMBUS</subfield><subfield code="f">005331221</subfield><subfield code="p">mdp.35128001328432</subfield><subfield code="s">MIU</subfield><subfield code="1">990053312210106381</subfield></datafield><datafield tag="974" ind1=" " ind2=" "><subfield code="b">MIU</subfield><subfield code="c">UMBUS</subfield><subfield code="d">20260407</subfield><subfield code="s">google</subfield><subfield code="u">mdp.35128001328432</subfield><subfield code="y">1991</subfield><subfield code="r">ic</subfield><subfield code="q">bib</subfield><subfield code="t">US bib date1 &gt;= 1931</subfield></datafield></record></collection>