NOTES TO FINANCIAL STATEMENTS.

AMERICAN Institute of Certified Public Accountants; FINANCIAL statements; FINANCIAL performance; SECURITIES trading; LONG-term debt; INVENTORY accounting; RENT; INCOME tax; INSURANCE policies; RETIREMENT policies; FINANCE

The article features notes to the financial statements of the American Institute of Certified Public Accountants (AICPA) as of July 31, 1994 as compared to 1993 financial statements. Among the matters explained by the notes includes marketable securities; long-term debt; inventories; furniture, equipment and leasehold improvements; deferred rent; income taxes; commitments; retirement plans; health care and life insurance plans; related organization funds; support for the financial accounting foundation; and division for CPA firms.