Gray, sidney J. <br/><br/>
Financial accounting  a global approach 
Sidney J. Gray, Belverd E. 
 - Boston  Houghton Mifflin co.  1999 
 - xx, 599p.  ill.  28cm. 
<br/><br/> includes index :p.590 - 599 
<br/><br/><label>ISBN: </label>0395-83986-6 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting