Statement of Financial Accounting Standard (FAS) 71 9 FASB A Accounting Research Bulletin (ARB) 51 A7 AICPA Accounting Research Bulletin (ARB) 51 38 AICPA a Accounting Research Bulletin (ARB) 51 38 AICPA d Accounting Research Bulletin (ARB) 51 38 AICPA c(1) Accounting Research Bulletin (ARB) 51 58 AICPA a a Accounting Research Bulletin (ARB) 51 A1,A4,A5 AICPA Accounting Research Bulletin (ARB) 51 29.30 AICPA Accounting Research Bulletin (ARB) 51 38 AICPA c(3)