00447nam a2200181Ia 4500003000400000005001700004006001900021007000300040008004100043024001000084037001200094040002000106041001300126082001800139100005100157245004800208260000900256OSt20220928144925.0a|||||r|||| 00| 0 ta220927b |||||||| |||| 00| 0 eng d a77185 cTextual aSDCLcSDCLbeng 2engaeng aX:8D, N9.1-.7 aCHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS. 0aArt and science of financial management.7V. c1999