TY - BOOK ED - Accountants International Study Group. TI - Consolidated financial statements: current recommended practices in Canada, the United Kingdom and the United States : a study U1 - 657/.3 PY - 1973/// CY - [s.l.] PB - Accountants International Study Group KW - Financial Statements KW - Local KW - Etats financiers N1 - 921010; Bibliography: p. [27-29] ER -