00281nam a2200133Ia 4500008004100000041000800041082001600049245003500065250000600100260001400106300001200120440000600132650000900138210716s1989    xx            000 0 und d  aeng  a657.45 AICP  aAicpa professional  standards.  a1  aUSAc1989  aix,2956  v1  aNone