Hello, everyone- apologies for cross-posting.  I am writing to report
changes to OCLC records for the two titles mentioned above as a result
of conversations with the publishers of these two works, FASB and AICPA,
respectively.  Although previously there had been 780/785 01 links
between records for these two titles, the two publications are not and
apparently never have been connected.  I contacted OCLC and was
forwarded to the Library of Congress cataloging department.  A LoC
cataloger has made changes to the following records in response:

OCLC #s 10491044, 8833908, 39457554 (this record to be deleted),
2576717, and 24014672

Here is a summary of the changes, per the LoC cataloger's correspondence
with me.

First Title:

1.) Accounting standards.  Current text as of June 1 ...

OCLC # 10491044

ACTION: Library of Congress has deleted the 780/785 01 links between
OCLC records 2576717 and 10491044 and added 936 notes to both records
explaining why this action was taken.

Additional records for first title:

2.) Accounting standards.  Current text as of ...

OCLC # 8833908

ACTION: record for loose-leaf version of 10491044; acceptable duplicate;
Library of Congress removed link to 2576717 and revised 787 link

3.) Current text: accounting standards as of June 1...

OCLC # 39457554

ACTION: duplicate record of 10491044 (title change not recognized by
CONSER); Library of Congress reported record for deletion

Second Title:

1.) AICPA professional standards

OCLC # 2576717

ACTION: Library of Congress has deleted the 780/785 01 links between
OCLC records 2576717 and 10491044 and added 936 notes to both records
explaining why this action was taken.

Additional record for second title:

2.) AICPA professional standards

OCLC # 24014672

ACTION: record for reprint of 2576717; Library of Congress removed link
to 10491044

Thanks, all.

--Rebecca

Rebecca Kemp

Serials Supervisor Librarian

W.M. Randall Library

University of North Carolina Wilmington

601 S. College Rd.

Wilmington, NC 28403

Phone: (910)962-7220

Fax: (910)962-3078

kempr@uncw.edu <mailto:kempr@uncw.edu>