@book{24109,
	author = {Fraser, Lyn M. and Ormiston, Aileen.},
	title = {Understanding financial statements .},
	publisher = {Prentice Hall,},
	year = {c2004.},
	address = {Upper Saddle River, N.J. :},
	edition = {7th ed.},
	url = {http://www.loc.gov/catdir/toc/fy038/2002044549.html}
}