000 00274nam a2200109Ia 4500
008 230915s9999 xx 000 0 und d
100 _aFraser, Lyn M. And Ormiston, Aileen
245 0 _aUnderstanding Financial Statements
260 _bPHI
260 _c2010
300 _a269
999 _c161503
_d161503