TY - BOOK AU - American Institute of Certified Public Accountants. Accounting Principles Board TI - Basic concepts and accounting principles underlying financial statements of business enterprises PB - American Institute of Certified Public Accountants PY - 1970 T2 - Statement of the Accounting Principles Board VL - 4 EP - iv, 122 p. UR - http://ci.nii.ac.jp/ncid/BA54904644 ER -