TY - BOOK AU - Ormiston,Aileen AU - Fraser,Lyn M. TI - Understanding financial statements SN - 9780132655064 AV - HF5681.B2 F764 2013 PY - 2013/// CY - New York, NY PB - Pearson Education KW - Financial statements KW - Corporation reports N1 - Fraser's name appears first on earlier editions; Includes bibliographical references and index ER -