000 00765cab a2200241 4500
001 ABS50754
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u36162
041 _aeng
100 _aRegal, R.
245 _aPrior year adjustments
260 _c1994
350 _a0
490 _aCertified Accountant
_v86(5) May 1994, 19-21(3)
520 _aCovers the accounting practices needed to rectify or revalue a previous year`s figures, caused, say, by an incorrect property valuation on the statement.
650 _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
650 _aADJUSTMENTS
650 _aERRORS
650 _aFINANCIAL REPORTING
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c23582
_d23582