TY  - BOOK
AU  - Wilkins R M
TI  - Group accounts:  Fundamental principles   
T2  - Institute of Chartered Accountants in England and Wales, Publication
U1  - XM5:8F, L5 
PY  - 1975///
CY  - London
PB  - ICA          
KW  - Joint Stock Company
N1  - Bibliography: p 240-245
ER  -