00489nam a2200181Ia 450000100060000000800410000602000180004704000130006508200180007810000200009624500710011625000080018726000520019530000110024754600070025865000240026570000180028927275140414s9999    xx            000 0 und d  a81-203-2164-2  cPK-LaUMT  a 657.3bFRA-U  aAileen Ormiston  aUnderstanding financial statementscAileen Ormiston<>Lyn M. Fraser  a6th  aNew Delhi,India:bPrentice Hall of India,c2003  a267 p.  aEN  aCorporation reports  aLyn M. Fraser