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These resources contain the original pronouncements put forth by the FASB and AICPA. The "FASB Original Pronouncements Volume I" contains the Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board from its inception in 1973 to June 1, 1997. "Volume II", the companion volume, contains material issued by the AICPA or its committees through June 1973 and by the FASB to June 1, 1998. This edition has been updated to include Statement 132 "Employers Disclosures about Pensions and other Post-Retirement Benefits".