http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
American Institute of Certified Public Accountants
Committee on College and University Accounting and Auditing.
prepared by the Committee on College and University Accounting and Auditing including Statement of position ; issued by the Accounting Standards Division.
Statement of position on financial accounting and reporting by colleges and universities, August 31, 1974. 1975