<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00537nam a2200205Ia 4500</leader>
  <controlfield tag="001">62879</controlfield>
  <controlfield tag="008">150107s9999    xx            000 0 und d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9788120348110</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="c">PK-LaUMT</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a"> 657.3</subfield>
    <subfield code="b">FRA-U</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Fraser, Lyn M.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Understanding</subfield>
    <subfield code="b">financial statements</subfield>
    <subfield code="c">Fraser, Lyn M.|Ormiston, Aileen</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">10th</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New Delhi,India:</subfield>
    <subfield code="b">Pearson Education,</subfield>
    <subfield code="c">2013</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">284 p.</subfield>
  </datafield>
  <datafield tag="546" ind1=" " ind2=" ">
    <subfield code="a">EN</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Financial reporting</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Ormiston, Aileen</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">63441</subfield>
    <subfield code="d">63441</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">01</subfield>
    <subfield code="b">01</subfield>
    <subfield code="d">2015-01-07</subfield>
    <subfield code="l">3</subfield>
    <subfield code="o"> 657.3 FRA-U</subfield>
    <subfield code="p">86775</subfield>
    <subfield code="q">2025-08-19</subfield>
    <subfield code="r">2025-04-21 16:18:38</subfield>
    <subfield code="s">2025-04-21</subfield>
    <subfield code="w">2015-01-07</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
