http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Accounting requirements of the Securities and exchange commission for the preparation of financial statements
Issued also as thesis (PH.D.) Columbia university, under title: Analysis of the accounting requirements of the Securities and exchange commission for industrial corporations under the Securities act of 1933 and the Securities exchange act of 1934.