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  <titleInfo>
    <title>Understanding</title>
    <subTitle>financial statements</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Fraser, Lyn M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  <name type="personal">
    <namePart>Ormiston, Aileen</namePart>
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    <place>
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    <publisher>Pearson Education</publisher>
    <dateIssued>2013</dateIssued>
    <dateIssued encoding="marc">9999</dateIssued>
    <edition>10th</edition>
    <issuance>monographic</issuance>
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  <language>
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  <physicalDescription>
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    <extent>284 p.</extent>
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  <note type="statement of responsibility">Fraser, Lyn M.|Ormiston, Aileen</note>
  <note>EN</note>
  <subject>
    <topic>Financial reporting</topic>
  </subject>
  <classification authority="ddc"> 657.3 FRA-U</classification>
  <identifier type="isbn">9788120348110</identifier>
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