Ellmer, Robert E. <br/><br/>
The mechanism of consolidated accounts 
/ Robert E. Ellmer. 
 - London  Heinemann  1974. 
 - xi, 148 p. ; 23 cm. 
<br/><br/> Includes index. 
<br/><br/><label>ISBN: </label>0434905305 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Financial statements.<br/>Consolidation and merger of corporations--Accounting.<br/>Holding companies--Accounting.