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100   $a20011009d1988----km-y0itay50------ba
101 0 $aENG
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200 1 $a<<The >>definition and recognition of assets$fMalcolm C.Miller and M.Atiqul Islam
210   $aBlackburn$cAustralian Accounting Research Foundation$d1988
215   $aVIII, 134 p.$d23 cm
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702  1$aIslam,$bAtiqul M.
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