TY  - BOOK
AU  - Gray, sidney J.
AU  - Needles, Belverd E., Jr.
TI  - Financial accounting: a global approach
SN  - 0395-83986-6
PY  - 1999///
CY  - Boston
PB  - Houghton Mifflin co.
KW  - Accounting
N1  - includes index :p.590 - 599
ER  -