TY - BOOK AU - Rutherford, B. A TI - An introduction to modern financial reporting theory SN - 9780761966074 U1 - 658.1501 RUT PY - 2000/// CY - London ; Thousand Oaks, Calif PB - P. Chapman Pub. ; SAGE Publications KW - Financial statements - Great Britain N1 - Includes bibliographical references and index ER -