About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

163644 1 (2000-05-10)

handle is hein.gao/gaobacxjf0001 and id is 1 raw text is: 




                                                                                                                                     '2<

























                                                    ~   '   I <'7~ ~~'~federaI ACCouIfling St~darc~ Adviso' Board

                                                                                                                                                                       1~


          'A,,   .,~     4~~V4                     I4~'44'A1.~4'A~~ 'A~~~'~   ..-'V'.'.. ...~AVAAV .I4'I<~4 ~ '4   'V                            ~     4, 'IA' '~4A'II' 'V4'~
                                                                                                                   4.                     V                   .<~  V'W'

                                                 A'             A~.'.4     .'.. .~ '.'V'V~V44'V*4          ~A444A4A4V4V44~V           ',~ 4 A~A1.A'Vr, 4~A  '~'
       4      V                ..'.'~                               ~      4' A.<1'I..  0     ~                         ~                                      .. AA'~,,A'4 .2'
                                                                             V.4.144I4414'.4AA'A'.A'AAA4. <'A.4 .,               '  ~' 4' 1   '~           '4' A' 'AA~'~A 4''~ ~   A


      'V  4   1   tV   '4 ~   ~                  1. .' 44 .  ~           '4V'A,~A'4'4 A~4't 4'4~1. .1.lVA'4.t$t'4 A.~ * 4A4                 ,~IAVVI ~4tI ~'V ~' 'II .'.~~.V A'4' ...1.VI~.V'

                4' Vj~ V   ~                4~'A ''4'  A  ''',7'W      A' ':44' V 4    ,    ~'~'~;& :~'4~>      ~       -                '. '  4 '4   .' ~44 ~'~A0~tV4I' .'4''s 'V A4i~AA~44~' ..'VV

    IV V.V.~ ~As4. A 31       ~          V     V &.44i~'V~~        44 >~s'4ii '~ V~''I~V''A'4~  V4~V~  41' '~~'                          ~'44A      444~4~4,~           ~'42
               4''''  ~         A'4~44'    *'t'V~''A1V'      ~''~A'         '44244 244~4'A..'<~         ~'~V'                                                A    
                                                                                                                                                 '4      ' V

                      'A<.A~44i~,   'A        4~''''                ..'.~,                       4 A' 'AAAIAA<                               .' 44
                                                          AVV4'V A4A''AI4'        ',C'I~$                  444,4 ~                                                 '    A  A   '   'A
                          4 .'V . ''Al.'' 44'V ,~' .~'    ~'A 34  &A'          '<'1.'t'AA'4'4'V,'A' .1..~4
   'A4IA'A;A'44:........  4 ~                               V~4I'A~AA4IA A''4 ~V4V A'~''AAIVV'A','4 ~44 A'3' A VV4~.'                        V           .'~  '~ ~'4A'4A'V';,.~, A'.~*'.~,~'~ '~'
                                                                   ~                         44~~V' 44                                                                      ''A            '4

            SAAA  22 V  ~            ~A'A'4' .~'.  'A, ~ ~   '44~'44AV'4 I                 .V4'.4 ~t      ~4'                                  ~. ''A'4~~ 44    4~~V'4'.           t'.

   I4J~.\<A<.V~IA~I~VA; A~'~'Y'~~4'A        V~~41 A~',''A~'   4'V~V4A'~ V   V<4~','V~~yV~                V                                  4,     V   1i~                  '

                               'A'          ~      /j~4V   ~                                              4~~A                             A       A   A'~       ;~V4.44 ~14   ~   .41I~
                                           'V 444     ~               ~        I',VA4~ .~1A4I..'.            'A
                                                             44~A' 'V 1<142.4'      ~
                                                                                   .~ 'A 'A'
                   4'  ..V~l'VVV   l'V'1  A      'A        A'411. 4'. 4A'~'4V,'AA4A.4 ~4'''A' ~'AI'A~1 9124~' Q i$ ~                                                     ~    AA. 4KW 'V~iIA1.

    '~.ItA   44                 A'1'4A'44I\1         .~'A4'.'A','~ ~                ,',... '''A'A4ZA'A'~'4                                                 V tI..,.

    '4. A'    '~ 4<.~ ~l4'A'.~4~'4l~ ,     p4 'I~4'      '4'~ '~ 44A ' 49A4V4.<I'I'A      V '    . ' '                        ~'         4V~4'




    VV             ,  ~A'I''' '~  ~   A  '                                                                                                                 4 '4'   '   A  A4AAA. 4441>

                '<'4.' 4V4V 44 '4AV~4'.~ 'A ~A'f~'eE1~ D  ~                  ~,,...~.,U.VV'4'1..'V¶~..'                                                      '4'4'4 4V''A~'  9  4~ ~44y44


   14.'. ~                                                                   ~                                                                                    ~ A.'A '4

                       W.V 'AA~A'       ~                                 dard~'fd~ ~                                                                                       ~ A I' 'A

      VA~A'A~''V' ~   ~44V~' 'V ' 44  IA 1.  fl ZAE!E'~f'lE UrlTtflP




   4~A'49~4~4A24i' 2, ~    .'4'~.                                                                 '4       .              4                                                              ''1
   44444'    ~       'VV~~4,IA444A~4'4A        '4    ''''                                                                                                                 '4~'A    ',14A.44
   ~.4'A4  ~ 'A A    ~              V    '   V

   'A '4 <~~'
   A  4    ~           'V'V4jVA~.V,4'~I41V4~4                                     4...V4.'''.'                                                                            9444...,,'~ , .4414' 2
   A  4 ', ' ~4 VA   A' ~                ~4'
                A      .4''A$A~A4'A'4'4~'A4' Al' V
                                                            44.                                   4,
   4') '~tA      '                                        V          ..t'V4.VV~4..''.     4'..    ~'VV '<,

            /  4 44 ~ A'~V44'4~'4'A''~A'4'4'4~ 'A'     44  '  'I    AA'4~'4444,4'44~~,,4' A ~'

            44        ~                         VV1~'A''\'  >4.. ~4'4A4IA1.{y                                                           ~'1. <'1.1'. 444' .  'A A '~'~~ V'V.l~'4~V
            V    '  'A         >.IA414''?A'AAA4..A'A4~A'.V. ~A.-44                                 A ~'44'A~'A,4A
       4,              *.V.4.V~>4444~~ '4''V,AAI'V,'~~ 4.44 'A
    I'                 'V''4444~<              .,'V'4'.*V~~V~4~' ~ *'i4i'4i '44'A~'VVA\                  ' 4   04VA1444i'<  .''   A   ,-     4~'       A4..V~4%'IAV'A'~4$1.'.
                                                     '44.          ,         'A<4A,44K1.'A.'~l'A4'A'A'~44A '' IA                        . .4''V  (I       ,.V4'V'1.~..'.VV.'~
                                                     'IA',           ~       ...4'AV''<4                '  '2  '~~'  4.          .IA4''.A~~A1               V'AV~VV~44pWV~I'..AItA         A
                                                         1.        I4~                 ~.'                                                   V4 'V  IV~4'A'~        :A~4~.A, I~4V4A< '41 ' ' 4' .A 'IA4' A
        4,1,            ~.4.'Vt ~'~4 4,'A'41AAVT'A..            VA    ~1VAV44IA,'4~ 'A        ~          V                                                ~       ~~' 'l4'V V    ~        44
                    I' >44'                                .AA'       'AVAA'V'A'V           ~V4 I..' ~        A,'IAA    ~441V,.4         ''V'A''A44l'~''A.4V.                  'A,''.
     I     I          '      lV4'V~~I,14'AVIVVV'~A                         '       '1<4                   4  '               .  tIt 'I  'VAVA      -1.                                V
                                   .lIA.1.IV44:A4~'~I       ,~,  .',.~' A'1~VV'444'IAV 14'A'A'AA~<'A4 A'' '4444' 1.'.4q'A I      '44      . 44 l,,~'~'4' 4               ~,   4.
                                   V4I4V                       ~                   2'                         A'                                                      ~,4JA

                               '~'I   4'44V~A A'.A 4  .,.. '                   A'~'V'44,.I,4('~.'A.<4                                                 '~:~'44,  IA'4144     'A~4~4. '144311,24
                               'f'A ~             '224: ~          <~44, ~A      *'.~~~V.1'....'I,..j4.A.4.4')I           'I' 444
                      A      '4                                                   .'AA .4't'4V' 4944442 44~ 44''  'V
      A'  '4                        ' .        4'IV'4'A'V4'                            .4t'~AVV..V 'VA Y;A    '.''.'A'     ~       ~  ~44   >*~~?'    V~.{~4V<) )     .AVAA~'A~.AA1.  ~l~I
                                                                                                              4>4   431   '        K      'A                 .444 .4A;A'AKA4A' 4>14


   I I ~V   Al,      ''1               A/A   4.-4~j/'.' *   .'...''441'<..                  ~            .~'4 ~       .,.    A'.~'A' 4' 4441.44 j ~                    V,.4 4V1.A4V 4
                                                                                                                                                                       A'
                                                                                                                               '4                    44 4
                                                                                                                  4~'A4~4 414'
    4 <                      ~                  V~.''4~ 'AV~~~44           .        ..'~                       A.4VAA~31~4.'4.'4 4'4A.~ .4 * 'A'I~ ''A'''4~A44V' '4''A14'')<'4.4VV'4f~ 4V~' l'AV' '4' '4.41
                               14,'. .'.4l~t'V..V.A'4  '~'VA   '~     /44.
         I            ''V.VV '4>'  'V  t'''''
                               14.~ '44 A~~A                                    4                                                           '.        <,  '.'4414 44 A''
          4' ~4     4'4V4fI'4'<4~V~I4. 44474444444 4~'' ,4944                    A '.~ ...: 4' /94 ~44  4)      4444 'A~ .           .,VA.'.',A~         V  'I'   '.   V4.4.'~~
      'I  4,    ~~'V,          ~        V~4i'41.V3VVI~A4~VII'AIV44AIVA 'V414 '   Expos                      IAVl'.I'4'4'A1A,424' 41,4144.1..') ~              ~


                                                                                              ure .aauk

         VA.                                    ~4~'A'V'A'4 ~., A'4'4'14 A                      4                 VIA'''' \~V'.,..  44...'4   '4<   '' ~44A4.            A4K~'4~444~

                       V.'.' 444'~.' 144 A) VA4. '4 .'AAV4 'A A) ~4 A44'.'~ ~'                                        'AAX',2'4A444~.. ~4~.44431>4'I'V'4.44/..'441.  4444444444 '
              V                                                                                                          ''Vt  4~IA4 44 tA~V'V~'AA', '~AVA 44 44311,AVIA.4414AV 414 44 444 1 44
              V                'A ~ I''4I~  A ''~A'44    Wrift~n   commerffs ~reVrequestedby~uaust I

                               I V ~ .'   V ,.,<,   ,'4,.2'4 Vs'             4 V'4V V'~ ~                                                                                  ~
                                                                                                                     ~ 44~ '.'%< '. V4. V~'IIA' 'I '~'4'A'4A4'tt'<''I
                         ~                     'V    'A '<11<14'.''.'                                                  '4A%'4'~4'  4AA'.31'A~, A4A44W'4A~ 'I
                         V4   ''.'', '.441'.4'9A...l'.2 A 'IA             ~                  A                A    ~       ~  ~   ~'.'z~' 'Vp ~44 '41414 VA'4'A4{V,~4 444. '4~'V ' 4i4~. ''.'
                                                                                                                                      ~.~A~444''A''VA44'I.        V'4~,'4''A',~      ' 4'<1

                                                              '44''''           V4AV                                 IA<'4'A'VA'4'A4A'44~1~V4'~A,                         '      'A''
                                            'A                  .4'~I~'                        1.                    ~'<A4 tAVIAV'A~~41Vl~A.t ~             At'     <..  4  1 ~
                                                            4I'                                               V                                        '.44                    .~

                                                                                                                                                                 4  ..'V  4


                                                                                                              .4.. 4V444 'V.  ~          ',4'AA'A,4A,4..~4 A '4'~ .1. 4'       A.




                                                                                                              1'''      4<.......VA 4'







                                                                                        May2000


                                                                                                                                ......................................4,
                                                        I' 'A





























_______ s~r

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most