TY - BOOK AU - Ormiston,Aileen AU - Fraser,Lyn M. TI - Understanding financial statements SN - 0132655063 U1 - 658.1513 PY - 2013/// CY - New York PB - Pearson Education KW - Administración Municipal KW - Estados financieros N1 - Fraser's name appears first on earlier editions; Includes bibliographical references and index ER -