Financial accounting and reporting:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Harlow [u.a.]
Prentice Hall, Financial Times
2007
|
| Ausgabe: | 11. ed. |
| Schriftenreihe: | Pearson education
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977316&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XXIV, 872 S. graph. Darst., Tab. |
| ISBN: | 0273708708 9780273708704 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Brief Contents
Preface and acknowledgements xx
Part I
INCOME AND ASSET VALUE MEASUREMENT SYSTEMS I
1 Accounting and reporting on a cash flow basis 3
2 Accounting and reporting on an accrual accounting basis 22
3 Income and asset value measurement: an economist s approach 40
4 Accounting for inflation 60
Part 2
REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE
UNIFORMITY 99
5 Financial reporting evolution of the regulatory framework in the UK 101
6 Financial reporting evolution of international standards 137
7 Conceptual framework 16 I
8 Published accounts of companies 186
9 Preparation of published accounts 233
Part 3
BALANCE SHEET EQUITY, LIABILITY AND ASSET
MEASUREMENT AND DISCLOSURE 257
10 Share capital, distributable profits and reduction of capital 259
I I Off balance sheet finance 285
12 Financial instruments 319
13 Employee benefits 339
14 Taxation in company accounts 362
I 5 Property, plant and equipment (PPE) 389
16 Leasing 422
17 R D; goodwill and intangible assets; brands 442
18 Inventories 478
19 Construction contracts 504
vi • Brief Contents
Part 4 CONSOLIDATED ACCOUNTS S19
20 Accounting for groups at date of acquisition 521
21 Preparation of consolidated balance sheets after the date of acquisition 538
22 Preparation of consolidated income statements 550
23 Accounting for associated companies 568
24 Accounting for the effects of changes in foreign exchange rates under IAS 21 583
Part 5 INTERPRETATION 601
25 Earnings per share 603
26 Cash flow statements 629
27 Review of financial ratio analysis 653
28 Trend analysis and multivariate analysis 694
29 An introduction to financial reporting on the Internet 734
Part 6 ACCOUNTABILITY 747
30 Corporate governance 749
31 Environmental and social reporting 795
32 Ethics for accountants 831
Appendix: Outline solutions to selected exercises 855
Index 863
Full Contents
Preface and acknowledgements xx
Part I
INCOME AND ASSET VALUE MEASUREMENT SYSTEMS I
1 Accounting and reporting on a cash flow basis 3
I. I Introduction 3
1.2 Shareholders 4
1.3 What skills does an accountant require in respect of external reports? 4
1.4 Managers 5
1.5 What skills does an accountant require in respect of internal reports? 5
1.6 Procedural steps when reporting to internal users 6
1.7 Agency costs 8
1.8 Illustration of periodic financial statements prepared under the cash flow
concept to disclose realised operating cash flows 9
1.9 Illustration of preparation of balance sheet under the cash flow concept 13
1. 10 Treatment of non current assets in the cash flow model 14
I. I I What are the characteristics of these data that make them reliable? 15
1.12 Reports to external users 16
Summary 17
Review questions 18
Exercises 18
References 21
2 Accounting and reporting on an accrual accounting basis 22
2.1 Introduction 22
2.2 Historical cost convention 23
2.3 Accrual basis of accounting 24
2.4 Mechanics of accrual accounting adjusting cash receipts and payments 24
2.5 Subjective judgements required in accrual accounting adjusting cash
receipts in accordance with IAS 18 25
2.6 Subjective judgements required in accrual accounting adjusting cash
payments in accordance with the matching principle 27
2.7 Mechanics of accrual accounting the balance sheet 27
2.8 Reformatting the statement of financial position into a balance sheet 28
2.9 Accounting for the sacrifice of non current assets 29
viii • Full Contents
2.10 Reconciliation of cash flow and accrual accounting data 32
Review questions 34
Exercises 35
References 38
3 Income and asset value measurement: an economist s approach 40
3.1 Introduction 40
3.2 Role and objective of income measurement 40
3.3 Accountant s view of income, capital and value 43
3.4 Critical comment on the accountant s measure 46
3.5 Economist s view of income, capital and value 47
3.6 Critical comment on the economist s measure 53
3.7 Income, capital and changing price levels 53
Summary 55
Review questions 55
Exercises 56
References 58
Bibliography 59
4 Accounting for inflation 60
4.1 Introduction 60
4.2 Review of the problems of historical cost accounting (HCA) 60
4.3 Inflation accounting 61
4.4 The concepts in principle 61
4.5 The four models illustrated for a company with cash purchases and sales 63
4.6 Critique of each model 66
4.7 Operating capital maintenance a comprehensive example 69
4.8 Critique of CCA statements 80
4.9 The ASB approach 82
4.10 The IASC/IASB approach 84
4.1 I Future developments 86
Summary 86
Review questions 87
Exercises 88
References 97
Bibliography 97
Part 2
REGULATORY FRAMEWORK AN ATTEMPT TO ACHIEVE
UNIFORMITY 99
5 Financial reporting evolution of the regulatory framework
in the UK 101
5.1 Introduction 10
5.2 Mandatory regulations 101
5.3 Arguments in support of standards 105
5.4 Arguments against standards l°7
5.5 Structure of regulatory framework 107
5.6 The Operating and Financial Review (OFR) 11°
Full Contents • ix
5.7 The Financial Reporting Review Panel 116
5.8 The Financial Services Authority 119
5.9 The Revised Combined Code (July 2003) 120
5.10 Interim reports following Cadbury 122
5.11 Developments for small companies 125
5.12 Evaluation of effectiveness of mandatory regulations 132
Summary 134
Review questions 134
Exercises 135
References 135
6 Financial reporting evolution of international
standards 137
6.1 Introduction 137
6.2 National differences 137
6.3 Reasons for differences in financial reporting 138
6.4 Classification of national accounting systems 143
6.5 Attempts to reduce national differences 143
6.6 The work of international bodies in harmonising and standardising
financial reporting 145
6.7 USGAAP 156
Summary 158
Review questions 159
Exercises 159
References 160
7 Conceptual framework 161
7.1 Introduction 161
7.2 Historical overview of the evolution of financial accounting theory 162
7.3 IASC Framework for the Presentation and Preparation of Financial
Statements 165
7.4 ASB Statement of Principles 1999 167
7.5 AICPA Improving Business Reporting A Customer Focus:
Meeting the Information Needs of Investors and Creditors 177
7.6 ICAS Making Corporate Reports Valuable 178
Summary 179
Review questions 181
Exercises 182
References 185
8 Published accounts of companies 186
8.1 Introduction 186
8.2 A public company s financial calendar 187
8.3 Criteria for information appearing in a published income statement
and balance sheet 188
8.4 The prescribed formats the income statement 188
8.5 What information is required to be disclosed in Format I and
Format 2? 189
x • Full Contents
8.6 Cost of sales 190
8.7 Distribution costs 194
8.8 Administrative expenses 194
8.9 Other operating income 194
8.10 What costs and income are brought into account after calculating
the trading profit in order to arrive at the profit on ordinary activities
before tax? 194
8.1 I Does it really matter under which heading a cost is classified in the
income statement provided it is not omitted? 195
8.12 Discontinued operations disclosure in the income statement 195
8.13 Items requiring separate disclosure 198
8.14 The prescribed formats the balance sheet 198
8.15 Statement of changes in equity 202
8.16 Reporting performance 205
8.17 Segment reporting 208
8.18 The fundamental accounting principles underlying the published income
statement and balance sheet 208
8.19 Disclosure of accounting policies 209
8.20 Fair view treatment 213
8.21 Additional information in the annual report 216
8.22 What information do companies provide to assist comparison
between companies reporting under different reporting regimes? 219
Summary 222
Review questions 222
Exercises 224
References 231
9 Preparation of published accounts 233
9.1 Introduction 233
9.2 Stage I: preparation of the internal income statement from a trial
balance 233
9.3 Stage 2: preparation of the income statement of Illustrious SpA in
Format I style 235
9.4 Stage 3: preparation of the balance sheet 238
9.5 Preparation of accounts in Format I following IAS 8 and IFRS 5 239
9.6 Additional information value of IFRS 5 243
9.7 Additional information value of IAS 24 244
Summary 246
Review questions 247
Exercises 248
References 256
Part 3
BALANCE SHEET EQUITY, LIABILITY AND ASSET
MEASUREMENT AND DISCLOSURE 257
10 Share capital, distributable profits and reduction of capital 259
10.1 Introduction 259
10.2 Total owners equity: an overview 261
Full Contents • xi
10.3 Total shareholders funds: more detailed explanation 262
10.4 Accounting entries on issue of shares 264
10.5 Creditor protection: capital maintenance concept 265
10.6 Creditor protection: why capital maintenance rules are necessary 266
10.7 Creditor protection: how to quantify the amounts available to meet
creditors claims 266
10.8 Issued share capital: minimum share capital 267
10.9 Distributable profits: general considerations 268
10.10 Distributable profits: how to arrive at the amount using relevant
accounts 269
10.11 When may capital be reduced? 269
10.12 Writing off part of capital which has already been lost and is not
represented by assets 270
10.13 Repayment of part of paid in capital to shareholders or cancellation of
unpaid share capital 276
10.14 Purchase of own shares 276
Summary 279
Review questions 279
Exercises 280
References 284
11 Off balance sheet finance 285
I I.I Introduction 285
11.2 Primary financial statements: their interrelationship 285
11.3 Primary financial statements: changes in their interrelationship 286
11.4 Reasons that companies borrow 286
11.5 Capital gearing and its implications 287
11.6 Off balance sheet finance 289
11.7 Substance over form 290
11.8 Impact of converting to IFRS 294
11.9 Balance sheet as valuation document 295
11.10 Why companies take steps to strengthen their balance sheets 297
11.11 Definitions cannot remove uncertainty: IAS 10 and IAS 37 298
11.12 ED IAS 37 Non financial Liabilities 306
Summary 313
Review questions 314
Exercises 315
References 318
12 Financial instruments 319
12.1 Introduction 319
12.2 IAS 32 Financial Instruments: Disclosure and Presentation 319
12.3 IAS 39 Financial Instruments: Recognition and Measurement 328
Summary 335
Review questions 336
Exercises 336
References 338
xii • Full Contents
13 Employee benefits 339
13.1 Introduction 339
13.2 Financial reporting implications 340
13.3 Types of scheme 340
13.4 Defined contribution pension schemes 342
13.5 Defined benefit pension schemes 343
13.6 IAS 19 (revised) Employee Benefits 345
13.7 The liability for pension and other post retirement costs 345
13.8 The income statement 348
13.9 Comprehensive illustration 349
13.10 Plan curtailments and settlements 351
13.11 Multi employer plans 351
13.12 Disclosures 352
13.13 Other long service benefits 352
13.14 Short term benefits 353
13.15 Termination benefits 354
13.16 IAS 26 Accounting and Reporting by Retirement Benefit Plans 355
Summary 357
Review questions 358
Exercises 359
References 361
14 Taxation in company accounts 362
14.1 Introduction 362
14.2 Corporation tax 362
14.3 Corporation tax systems the theoretical background 363
14.4 Corporation tax systems avoidance and evasion 364
14.5 Corporation tax the system from 6 April 1999 366
14.6 IFRS and taxation 368
14.7 IAS 12 accounting for current taxation 369
14.8 Deferred tax 371
14.9 FRS 19 (the UK standard on deferred taxation) 378
14.10 A critique of deferred taxation 379
14.11 Examples of companies following IAS 12 384
14.12 Value added tax (VAT) 384
Summary 385
Review questions 386
Exercises 386
References 387
15 Property, plant and equipment (PPE) 389
15.1 Introduction 389
15.2 What is PPE? 390
15.3 How is the cost of PPE determined? 391
15.4 What is depreciation? 393
15.5 What are the constituents in the depreciation formula? 396
15.6 How is the useful life of an asset determined? 397
15.7 Residual value 397
15.8 Calculation of depreciation 398
15.9 Measurement subsequent to initial recognition 402
Full Contents • xiii
15.10 IAS 36 Impairment of Assets 404
15.11 IFRS 5 Non Current Assets Held for Sale and Discontinued Operations 409
15.12 Disclosure requirements 410
15.13 Government grants towards the cost of PPE 411
15.14 Investment properties 412
15.15 Effect of accounting policy for PPE on the interpretation of the financial
statements 413
Summary 415
Review questions 416
Exercises 416
References 421
16 Leasing 422
16.1 Introduction 422
16.2 Background to leasing 422
16.3 IAS 17 (and its national equivalents) the controversy 424
16.4 IAS 17 classification of a lease 426
16.5 IAS 17 accounting for leases by lessees 428
16.6 Accounting for the lease of land and buildings 433
16.7 Leasing a form of off balance sheet financing 434
16.8 Accounting for leases — a new approach 435
16.9 Accounting for leases by lessors 436
Summary 437
Review questions 438
Exercises 439
References 441
17 R D; goodwill and intangible assets; brands 442
17.1 Introduction 442
17.2 Accounting treatment for research and development 442
17.3 Research and development 444
17.4 Introduction to goodwill and intangible assets 449
17.5 Application of IAS 38 Intangible Assets 449
17.6 Is there a correct treatment for amortising goodwill? 454
17.7 Other types of intangible assets under IAS 38 459
17.8 Disclosure of intangible assets under IAS 38 459
17.9 Brand accounting 463
17.10 Intellectual property 465
Summary 470
Review questions 470
Exercises 472
References 476
18 Inventories 478
18.1 Introduction 478
18.2 Inventory defined 478
18.3 The controversy 479
18.4 IAS 2 Inventories 480
18.5 Inventory valuation 481
18.6 Work in progress 488
xiv • Full Contents
18.7 Inventory control 490
18.8 Creative accounting 491
18.9 Audit of the year end physical inventory count 493
18.10 Published accounts 495
18.11 Agricultural activity 496
Summary 498
Review questions 499
Exercises 499
References 503
19 Construction contracts 504
19.1 Introduction 504
19.2 Identification of contract revenue 504
19.3 Identification of contract costs 505
19.4 Recognition of contract revenue and expenses 505
19.5 Public private partnerships (PPPs) 508
Summary 513
Review questions 514
Exercises 514
References 518
Part 4
CONSOLIDATED ACCOUNTS 519
20 Accounting for groups at date of acquisition 521
20.1 Introduction 521
20.2 The definition of a group 521
20.3 Consolidated accounts and some reasons for their preparation 521
20.4 The definition of control 523
20.5 Alternative methods of preparing consolidated accounts 524
20.6 The treatment of positive goodwill 525
20.7 The treatment of negative goodwill 526
20.8 The comparison between an acquisition by cash and an exchange
of shares 526
20.9 Minority interests 526
20.10 The treatment of differences between a subsidiary s fair value and
book value 528
20.11 How to calculate fair values 529
Summary 530
Review questions 530
Exercises 532
References 537
21 Preparation of consolidated balance sheets after the date of
acquisition 538
21.1 Introduction 538
21.2 Pre and post acquisition profits/losses 538
21.3 Inter company balances 540
21.4 Unrealised profit on inter company sales 542
21.5 Provision for unrealised profit affecting a minority 546
Full Contents • xv
21.6 Uniform accounting policies and reporting dates 546
21.7 How is the investment in subsidiaries reported in the parent s own
balance sheet? 546
Summary 546
Review questions 547
Exercises 547
References 549
22 Preparation of consolidated income statements 550
22.1 Introduction 550
22.2 Preparation of a consolidated income statement the Ante Group 550
22.3 Dividends or interest paid by the subsidiary out of pre acquisition
profits 553
22.4 A subsidiary acquired part of the way through the year 554
22.5 Published format income statement 557
Summary 557
Review questions 558
Exercises 558
References 567
23 Accounting for associated companies 568
23.1 Introduction 568
23.2 Definitions of associates and of significant influence 568
23.3 The treatment of associated companies in consolidated accounts 569
23.4 The Brill Group the equity method illustrated 569
23.5 The treatment of provisions for unrealised profits 572
23.6 The acquisition of an associate part way through the year 572
23.7 Joint ventures 574
Summary 575
Review questions 576
Exercises 576
References 582
24 Accounting for the effects of changes in foreign exchange
rates under IAS 21 583
24.1 Introduction 583
24.2 The difference between conversion and translation and the definition
of a foreign currency transaction 583
24.3 The functional currency 584
24.4 The presentation currency 584
24.5 Monetary and non monetary items 585
24.6 The rules on the recording of foreign currency transactions 585
24.7 The treatment of exchange differences on foreign exchange
transactions 585
24.8 Foreign exchange transactions in the individual accounts of companies
illustrated Boil pic 586
24.9 The translation of the accounts of foreign operations where the
functional currency is the same as that of the parent 587
24.10 Granby Ltd illustration 587
xvi • Full Contents
24.1 I The use of a presentation currency other than the functional
currency 594
24.12 Granby Ltd illustration continued 595
24.13 Implications of IAS 21 596
Summary 597
Review questions 597
Exercises 598
References 600
Part 5
INTERPRETATION 601
25 Earnings per share 603
25.1 Introduction 603
25.2 Why is the earnings per share figure important? 603
25.3 How is the EPS figure calculated? 604
25.4 The use to shareholders of the EPS 605
25.5 Illustration of the basic EPS calculation 606
25.6 Adjusting the number of shares used in the basic EPS calculation 606
25.7 Rights issues 609
25.8 Adjusting the earnings and number of shares used in the diluted EPS
calculation 614
25.9 Procedure where there are several potential dilutions 616
25.10 Exercise of conversion rights during financial year 618
25.11 Disclosure requirements of IAS 33 619
25.12 The Improvement Project 621
Summary 621
Review questions 622
Exercises 623
References 627
26 Cash flow statements 629
26.1 Introduction 629
26.2 Development of cash flow statements 629
26.3 Applying IAS 7 (revised) Cash Flow Statements 630
26.4 IAS 7 (revised) format of cash flow statements 632
26.5 Consolidated cash flow statements 636
26.6 Analysing a cash flow statement 639
26.7 Critique of cash flow accounting 641
Summary 642
Review questions 643
Exercises 643
References 652
27 Review of financial ratio analysis 653
27.1 Introduction 653
27.2 Accounting ratios and ratio analysis 654
27.3 Six key ratios 655
27.4 Description of the six key ratios 657
27.5 Description of subsidiary ratios 659
27.6 Application of pyramid of ratios to JD Wetherspoon pic 665
Full Contents • xvii
27.7 Segmental analysis 667
27.8 Inter firm comparisons and industry averages 674
27.9 Ensuring true inter firm comparisons 675
27.10 World Wide Web pages for company information 678
27.11 Non financial ratios 679
27.12 Interpretation problems when using ratios and consolidated
financial statements 679
Summary 682
Review questions 682
Exercises 683
References 693
28 Trend analysis and multivariate analysis 694
28.1 Introduction 694
28.2 Horizontal analysis between two periods 694
28.3 Trend analysis over a series of periods 696
28.4 Historical summaries 698
28.5 Vertical analysis common size statements 698
28.6 Multivariate analysis Z scores 701
28.7 H scores 703
28.8 A scores 704
28.9 Combining cash flow and accrual data 705
28.10 Accounting polices 705
28.1 I Balanced scorecards 706
28.12 Valuing shares of an unquoted company quantitative process 707
28.13 Valuing shares of an unquoted company qualitative process 709
28.14 Shareholder value analysis (SVA) 710
28.15 Measuring and reporting values in the annual report 711
28.16 Shareholder information needs 716
28.17 Professional risk assessors 719
28.18 Aggressive earnings management 721
28.19 Impact of differences between IFRSs and national standards on
trend analysis 722
Summary 723
Review questions 723
Exercises 726
References 732
29 An introduction to financial reporting on the Internet 734
29.1 Introduction 734
29.2 What is XBRL? 735
29.3 What XBRL is not 737
29.4 How can it be used? 737
29.5 What is needed to use XBRL? 740
29.6 Progress of XBRL development 741
29.7 Companies currently using XBRL 743
Summary 743
Review questions 743
Exercises 744
Supplementary reading 745
xviii • Full Contents
Part 6
ACCOUNTABILITY 747
30 Corporate governance 749
30.1 Introduction 749
30.2 The need for corporate governance guidelines 749
30.3 Corporate governance in different countries 750
30.4 Corporate governance requirements 752
30.5 UK Voluntary Code The Cadbury Report 755
30.6 The Greenbury Report 756
30.7 The Hampel Report 757
30.8 The Higgs Report 757
30.9 The Smith Report 760
30.10 The Combined Code 761
30.11 Directors remuneration 761
30.12 Directors remuneration illustration from the Annual Report of
Diageo pic 765
30.13 Directors remuneration conclusion 775
30.14 Relations with shareholders 775
30.15 Institutional investors 776
30.16 The Myners Report 777
30.17 Corporate governance directors remuneration summary 778
30.18 Auditors 779
Summary 788
Review questions 788
Exercises 790
References 794
31 Environmental and social reporting 795
31.1 Introduction 795
31.2 Accountants role in a capitalist industrial society 795
31.3 Sustainability 796
31.4 Background to companies reporting practices 797
31.5 European Commission recommendations for disclosures in
annual accounts 798
31.6 Evolution of stand alone environmental reports 800
31.7 International charters and guidelines 801
31.8 Economic consequences of environmental reporting 805
31.9 Summary on environmental reporting 805
31.10 Environmental auditing: international initiatives 806
31.11 The activities involved in an environmental audit 807
31.12 Concept of social accounting 810
31.13 Background to social accounting 81 I
31.14 Corporate social responsibility 814
31.15 Need for comparative data 816
31.16 International initiatives towards triple bottom line reporting 818
Summary 821
Review questions 821
Exercises 822
References 828
Bibliography 829
Full Contents • xix
32 Ethics for accountants 830
32.1 Introduction 830
32.2 The nature of business ethics 830
32.3 Ethical codes for businesses 833
32.4 The background to business ethics 835
32.5 The role of ethics in modern business 837
32.6 The role of professional accounting ethics 840
32.7 The role of the accountant as guardian of business ethics 845
32.8 Growth of voluntary standards 846
32.9 Conflict between Codes and Targets 849
Summary 849
Review questions 850
References 852
Bibliography 852
Appendix: Outline solutions to selected exercises 855
Index 863
|
| any_adam_object | 1 |
| author | Elliott, Barry Elliott, Jamie |
| author_facet | Elliott, Barry Elliott, Jamie |
| author_role | aut aut |
| author_sort | Elliott, Barry |
| author_variant | b e be j e je |
| building | Verbundindex |
| bvnumber | BV021764295 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)915764703 (DE-599)BVBBV021764295 |
| discipline | Wirtschaftswissenschaften |
| edition | 11. ed. |
| format | Book |
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| genre | 1\p (DE-588)4006432-3 Bibliografie gnd-content |
| genre_facet | Bibliografie |
| id | DE-604.BV021764295 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T12:41:14Z |
| institution | BVB |
| isbn | 0273708708 9780273708704 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014977316 |
| oclc_num | 915764703 |
| open_access_boolean | |
| owner | DE-M382 DE-11 |
| owner_facet | DE-M382 DE-11 |
| physical | XXIV, 872 S. graph. Darst., Tab. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Prentice Hall, Financial Times |
| record_format | marc |
| series2 | Pearson education |
| spellingShingle | Elliott, Barry Elliott, Jamie Financial accounting and reporting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4113562-3 (DE-588)4006432-3 |
| title | Financial accounting and reporting |
| title_auth | Financial accounting and reporting |
| title_exact_search | Financial accounting and reporting |
| title_full | Financial accounting and reporting Barry Elliott and Jamie Elliott |
| title_fullStr | Financial accounting and reporting Barry Elliott and Jamie Elliott |
| title_full_unstemmed | Financial accounting and reporting Barry Elliott and Jamie Elliott |
| title_short | Financial accounting and reporting |
| title_sort | financial accounting and reporting |
| topic | Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Finanzbuchhaltung Bibliografie |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977316&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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