@book{31718,
	author = {American Institute of Certified Public Accountants. and Cramer, Joe Jewel},
	title = {Objectives of financial statements.},
	publisher = {American Institute of Certified Public Accountants},
	year = {1973-},
	address = {[New York]},
	note = {Vol. 2 compiled and edited by J. J. Cramer, Jr. and G. H. Sorter.}
}