00261nam a2200097Ia 4500008004100000100004800041245002700089260001300116260002200129490001200151201214s9999    xx            000 0 und d  aSeidler, Lee J. and Carmichael, D. R. (ed.) 0aAccountants' Handbook   aNew York  bJohn Wiley & Sons  vVol.II.