<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Understanding financial statements</title>
  </titleInfo>
  <name type="personal">
    <namePart>Fraser, Lyn M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Ormiston, Aileen.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Upper Saddle River, N.J</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>1998</dateIssued>
    <edition>5th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiii, 266 p. : ill., maps ; 24 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Lyn M. Fraser, Aileen Ormiston.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Corporation reports</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
  </subject>
  <classification authority="ddc" edition="21">657/.3</classification>
  <identifier type="isbn">0136191150</identifier>
  <identifier type="lccn">97031757</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">970910</recordCreationDate>
    <recordChangeDate encoding="iso8601">20181127190303.0</recordChangeDate>
    <recordIdentifier>8578</recordIdentifier>
  </recordInfo>
</mods>
