TY  - BOOK
AU  - Institute of Chartered Accountants in Encland and Wales
ED  - Institute of Chartered Accountants in Encland and Wales
TI  - Survey in 46 countries:  Accounting principles and   
U1  - X:8F.1t4, L8 
PY  - 1976///
CY  - London
PB  - The Author UK        
KW  - Budgating
ER  -