01134nam--2200349---450-99000275632020331620060614095155.0000275632USA01000275632(ALEPH)000275632USA0100027563220060614d1974----km-y0itay0103----baengUS||||||||001yyExtraordinary items, prior period adjustments and changes in accounting principlescurrent practices in Canada, the United Kingdom and the United Statesa study by the Accountants International Study Group[New York?]The Groupc197431 p.23 cm20012001001-------2001Contabilità657Accountants International Study Group593507ITsalbcISBD990002756320203316P07 54DISTRABKDISTRADISTRA19020060614USA010951Extraordinary items, prior period adjustments and changes in accounting principles998297UNISA