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- 94232765 contributor B7367343.
- 94232765 created "c1989.".
- 94232765 date "1989".
- 94232765 date "c1989.".
- 94232765 dateCopyrighted "c1989.".
- 94232765 extent "32 p. :".
- 94232765 isPartOf "American Institute of Certified Public Accountants. Statement of position ; 89-5.".
- 94232765 isPartOf "Statement of position / AICPA ; 89-5".
- 94232765 issued "1989".
- 94232765 issued "c1989.".
- 94232765 language "eng".
- 94232765 publisher "New York, NY : The Institute,".
- 94232765 spatial "United States.".
- 94232765 subject "657/.832 20".
- 94232765 subject "HF5686.H36 A46 1989".
- 94232765 subject "Health insurance Accounting Standards United States.".
- 94232765 subject "Health maintenance organizations Accounting Standards United States.".
- 94232765 title "Financial accounting and reporting by providers of prepaid health care services / issued by Accounting Standards Division, American Institute of Certified Public Accountants.".
- 94232765 type "text".