000 00269pas a2200097 454500
008 160820b xxu||||| |||| 00| 0 eng d
022 _a0021-8448
245 _aJOURNAL OF ACCOUNTANCY
260 _aNEWYORK
_bAMERICAN INSTITUTE OF CPAS
_c
906 _a
_b
_cOnline
_dJan - Dec,2016
999 _c475137
_d475137