TY  - BOOK
AU  - Ellmer,Robert E.
TI  - The mechanism of consolidated accounts
SN  - 0434905305
PY  - 1974///
CY  - London
PB  - Heinemann
KW  - Financial statements
KW  - Consolidation and merger of corporations
KW  - Accounting
KW  - Holding companies
N1  - Includes index
ER  -