@book{3509,
	author = {Fraser, Lyn M. and Ormiston, Aileen.},
	title = {Understanding financial statements /},
	publisher = {Pearson/Prentice Hall,},
	year = {c2007.},
	address = {Upper Saddle River, New Jersey :},
	edition = {8th ed.},
	note = {Includes index.}
}