00810nam0-22002651i-450 99000264416040332120230330104332.00-85291-791-0000264416FED01000264416(Aleph)000264416FED0100026441620030910d1986----km-y0itay50------baengGB<<A >>guide to accounting standardsSSAP 23 Acquisitions & mergersLondonInstitute of Chartered Accountants in England and Wales1986Institute of Chartered Accountants in England and WalesITUNINARICAUNIMARCBK990002644160403321DEP-PLT11-14-RA692 (DEA)ECAECAGuide to accounting standards432156UNINA