MARC Record from Library of Congress

LEADER: 01717cam a2200301 a 4500
001 2005270083
003 DLC
005 20050414141957.0
008 050105s2001 nyu b 000 0 eng d
010 $a 2005270083
035 $a(OCoLC)ocm46961010
040 $aABC$cABC$dOCLCQ$dDLC
042 $alccopycat
043 $an-us---
050 00 $aHG9383$b.A46 2001
110 2 $aAmerican Institute of Certified Public Accountants.$bAccounting Standards Executive Committee.
245 10 $aAccounting and reporting by health and welfare benefit plans :$bamendment to AICPA audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans /$cissued by the Accounting Standards Executive Committee, American Institute of Certified Public Accountants.
260 $aNew York, N.Y. :$bThe Institute,$cc2001.
300 $a37, [1] p. ;$c23 cm.
490 1 $aStatement of position / American Institute of Certified Public Accountants ;$v01-2
500 $aCover title.
500 $a"April 20, 2001."
500 $aPrepared with the assistance of the AICPA's Health and Welfare SOP Task Force.
504 $aIncludes bibliographical references.
650 0 $aEmployer-sponsored health insurance$xAccounting$xStandards$zUnited States.
710 2 $aAmerican Institute of Certified Public Accountants.$bEmployee Benefit Plans Committee.$tAudits of employee benefit plans, as of ...
710 2 $aAmerican Institute of Certified Public Accountants.$bEmployee Benefit Plans Committee.$tAccounting and reporting by health and welfare benefit plans, August 3, 1992.
810 2 $aAmerican Institute of Certified Public Accountants.$tStatement of position ;$v01-2.