http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
2nd ed., 13th print. (Eastern economy ed.)
xxv, 663 pages ; 24 cm. 1 CD-ROM (4 3/4 in.)
1. The basic accounting model -- 2. Measuring and reporting assets, liabilities and shareholders' equity -- 3. Analysing acounting information