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Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements

Introduction to the Accounting Process (Hardcover): C.A.M. Klerks-van de Nouland, H.J.M van Sten-van 't Hoff, A. Tressel Introduction to the Accounting Process (Hardcover)
C.A.M. Klerks-van de Nouland, H.J.M van Sten-van 't Hoff, A. Tressel
R3,576 Discovery Miles 35 760 Special order

Introduction to the Accounting Process brings clarity to to the process of setting up an accounting system, including a basic explanation of how to enter numbers into the system manually. The clear structure of the book provides students with good insight into the basics of accounting. The book consists of four parts: designing an accounting system special entries and frequently occurring themes such as VAT, clearing of invoices and discounts international aspects of accounting, including ratio analysis an integrated case enabling students to show their knowledge in practice The simple structure and concise nature of the book, combined with a useful companion website, will help students to improve on any deficiencies in the subject.

Understanding Financial Statements (Paperback, 11th Revised edition): Aileen Ormiston, Lyn M. Fraser Understanding Financial Statements (Paperback, 11th Revised edition)
Aileen Ormiston, Lyn M. Fraser
R3,171 Discovery Miles 31 710 Special order

A supplementary text for a variety of Business courses, including Financial Statement Analysis, Investments, Personal 'Finance, and Financial Planning and Analysis ' An Analytical Approach to Understanding and Interpreting Business Financial Statements ' Understanding Financial Statements improves the student's ability to translate a financial statement into a meaningful map for business decisions. The material covered in each chapter helps students approach financial statements with enhanced confidence and understanding of a firm's historical, current, and prospective financial condition and performance. The Eleventh Edition includes new case studies based on existing companies and enhanced learning tools to help students quickly grasp and apply the materials. Fraser and Ormiston presents material in an engaging fashion that helps readers make sense of complex financial information, leading to intelligent (and profitable!) decision-making.

Wiley IFRS - Practical Implementation Guide and Workbook (Paperback, 4th Edition): Abbas A. Mirza, Graham Holt, Liesel Knorr Wiley IFRS - Practical Implementation Guide and Workbook (Paperback, 4th Edition)
Abbas A. Mirza, Graham Holt, Liesel Knorr
R2,115 Discovery Miles 21 150 Special order

Get up to speed quickly with a "hands-on" practical guide to applying IFRS Wiley IFRS: Practical Implementation Guide and Workbook Fourth Edition is a one-stop workbook that provides comprehensive guidance on learning the International Financial Reporting Standards (IFRS). Using a variety of "hands-on" instruction techniques, the book provides lucid explanations of the complex Standards being adopted throughout the world, and practical insights into the implementation of these "principles-based" standards. Users will clarify their understanding of the standards, and gain practical insights into their application. The International Financial Reporting Standards (IFRS) have been adopted by over 120 countries as a way to bring about convergence in financial reporting around the world. More than two-thirds of the most powerful economies of the world (the G20 nations) have given them a favorable nod of acceptance. Specifically, global players such as Brazil, Canada, Korea, Australia, Russia, and all the member states of E.U. (including the likes of Germany, France, and the UK) have already adopted these Standards, and other major economies of the world are expected to follow suit in later years. This workbook fills the urgent need for a complete resource that allows finance professionals to get up to speed quickly, and is comprehensive enough to be used as a reference by those preparing for the IFRS certification examinations. The updated fourth edition contains a comprehensive analysis of ALL currently effective IFRS/IAS standards and ALL "IFRIC"/"SIC" interpretations and also covers the latest changes that affect the standards, including: * New and revised Standards IFRS 9, 10, 11, 12, 13, 14 * Exposure Drafts, including Leasing Revenue Recognition, Financial Instruments * Exercises on IFRS standards framed as case studies with solutions * Multiple choice questions and illustrations of complex technical issues * Exam-prep examples for IFRS certification candidates The Workbook walks readers through the IFRS Standard by Standard, providing exercises along the way that help illustrate the application of key concepts and techniques. Readers will learn the Standards as well as the larger framework at play, gaining proficiency in this new global financial reporting methodology making its way to the financial professionals with much to learn but little time to spare who will definitely appreciate the clarity, simplicity, and completeness of Wiley IFRS: Practical Implementation Guide and Workbook Fourth Edition.

Integrated Reporting - A New Accounting Disclosure (Hardcover, 1st ed. 2016): Chiara Mio Integrated Reporting - A New Accounting Disclosure (Hardcover, 1st ed. 2016)
Chiara Mio
R2,748 Discovery Miles 27 480 Special order

This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

CPA Australia Financial Accounting and Reporting - Passcards (Spiral bound): BPP Learning Media CPA Australia Financial Accounting and Reporting - Passcards (Spiral bound)
BPP Learning Media
R282 Discovery Miles 2 820 Special order

BPP Learning Media offers a range of learning materials for students working to complete the CPA Programme. Our Passcards, Revision Kits and i-Pass products complement the structure and content of the CPA syllabus, help focus your revision and hone your exam technique.

Group Financial Statements (Paperback): Roy Dodge Group Financial Statements (Paperback)
Roy Dodge
R867 R810 Discovery Miles 8 100 Save R57 (7%) Special order

This book is specially designed to be used as a tool for independent study and as a conventional course textbook. Interactive learning activities throughout the text enable students to develop technical competence and problem solving ability.

Accountancy and the Changing Landscape of Integrated Reporting (Hardcover): Ioana Dragu Accountancy and the Changing Landscape of Integrated Reporting (Hardcover)
Ioana Dragu
R3,387 R3,216 Discovery Miles 32 160 Save R171 (5%) Special order

In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.

Producer Price Index Manual - Theory and Practice (Paperback): International Monetary Fund. Statistics Department Producer Price Index Manual - Theory and Practice (Paperback)
International Monetary Fund. Statistics Department
R2,699 Discovery Miles 26 990 Special order

The producer price index (PPI) measures the rate at which the prices of producer goods and services are changing over time. It is a key statistic for economic and business decision-making and inflation monitoring. ""The Producer Price Index Manual: Theory and Practice"" provides clear, up-to-date guidance on the concepts, uses, methods, and economic theory of the PPI, including information on classifications, sources, compilation techniques, and analytical uses of the PPI. The Manual supersedes the previous international guidance on PPIs (available in the Manual on Producers' Price Indices for Industrial Goods, published by the United Nations Statistics Division in 1979). The Manual's conceptual framework derives from the System of National Accounts 1993 and recent developments in index number theory. Preparation of the Manual was undertaken by the Intersecretariat Working Group on Price Statistics through a technical expert group chaired by the IMF and involving representatives from the ILO, the OECD, the UN Economic Commission for Europe, the World Bank, national statistical offices, and academic institutions.

Forensic Accounting (Paperback): John Taylor Forensic Accounting (Paperback)
John Taylor
R1,389 Discovery Miles 13 890 Special order

The only textbook on forensic accounting specifically written to cover UK business practice, this accessible and comprehensive introduction uses stories of real-world frauds and practical case studies to help develop students' skills.Offering a detailed explanation of the process for defending against and investigating fraud within the UK, the text considers the legal and corporate governance framework in which fraudsters operate, as well as the psychology of their behaviour. The text also covers non-fraud aspects of forensic accounting, such as litigation support, dispute resolution, quantifying damages or compensation claims and acting as an expert witness.

Producer Price Index Manual - Theory and Practice (French, Paperback): International Monetary Fund. Statistics Department Producer Price Index Manual - Theory and Practice (French, Paperback)
International Monetary Fund. Statistics Department
R2,754 Discovery Miles 27 540 Special order

The producer price index (PPI) measures the rate at which the prices of producer goods and services are changing over time. It is a key statistic for economic and business decision-making and inflation monitoring. ""The Producer Price Index Manual: Theory and Practice"" provides clear, up-to-date guidance on the concepts, uses, methods, and economic theory of the PPI, including information on classifications, sources, compilation techniques, and analytical uses of the PPI. The Manual supersedes the previous international guidance on PPIs (available in the Manual on Producers' Price Indices for Industrial Goods, published by the United Nations Statistics Division in 1979). The Manual's conceptual framework derives from the System of National Accounts 1993 and recent developments in index number theory. Preparation of the Manual was undertaken by the Intersecretariat Working Group on Price Statistics through a technical expert group chaired by the IMF and involving representatives from the ILO, the OECD, the UN Economic Commission for Europe, the World Bank, national statistical offices, and academic institutions.

Producer Price Index Manual - Theory and Practice (Russian, Paperback): International Monetary Fund. Statistics Department Producer Price Index Manual - Theory and Practice (Russian, Paperback)
International Monetary Fund. Statistics Department
R2,754 Discovery Miles 27 540 Special order

The producer price index (PPI) measures the rate at which the prices of producer goods and services are changing over time. It is a key statistic for economic and business decision-making and inflation monitoring. ""The Producer Price Index Manual: Theory and Practice"" provides clear, up-to-date guidance on the concepts, uses, methods, and economic theory of the PPI, including information on classifications, sources, compilation techniques, and analytical uses of the PPI. The Manual supersedes the previous international guidance on PPIs (available in the ""Manual on Producers' Price Indices for Industrial Goods"", published by the United Nations Statistics Division in 1979). The Manual's conceptual framework derives from the System of National Accounts 1993 and recent developments in index number theory. Preparation of the Manual was undertaken by the Intersecretariat Working Group on Price Statistics through a technical expert group chaired by the IMF and involving representatives from the ILO, the OECD, the UN Economic Commission for Europe, the World Bank, national statistical offices, and academic institutions.

Accounting - ICSA Level 4 International Finance and Administration (Paperback): David Frederick Accounting - ICSA Level 4 International Finance and Administration (Paperback)
David Frederick
R968 Discovery Miles 9 680 Special order
International accounting and reporting issues - 2014 review (Paperback): United Nations Conference on Trade and Development International accounting and reporting issues - 2014 review (Paperback)
United Nations Conference on Trade and Development; Edited by United Nations Publications
R1,565 Discovery Miles 15 650 Special order

The International Accounting and Reporting Issues 2014 Review is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. In order to facilitate sharing of experiences among members States and also to provide practical examples of compliance monitoring and enforcement mechanisms in relation to international corporate reporting standards and codes. the UNCTAD secretariat, in cooperation with top experts on these topics, prepared country case studies on Australia, Belgium and Canada. Chapter I analyzes the key elements that member States need to consider when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. It highlights standards and guidance for good practices and discusses the main challenges to establish efficient mechanisms for the monitoring of compliance and enforcement. The respective country case studies are contained in chapters II through IV.

Strategy Mapping for Learning Organizations - Building Agility into Your Balanced Scorecard (Hardcover, New Ed): Phil Jones Strategy Mapping for Learning Organizations - Building Agility into Your Balanced Scorecard (Hardcover, New Ed)
Phil Jones 1
R2,122 Discovery Miles 21 220 Special order

How can we ensure our strategy will succeed, especially in changing and uncertain times? The answer, as explained in Strategy Mapping for Learning Organizations, is to become a more responsive organization - one that captures its strategy in strategy maps, learns from that strategy and can adapt to deliver results. For anyone involved in managing strategy and performance, applying the powerful strategy mapping techniques will move your balanced scorecard from an operational tool to one of strategy and change. It will help you capture, communicate and manage your strategy more effectively. However, strategy can no longer be simply a top down, annual process. It needs to be more iterative, emergent and involving. Many agile organizations have adopted rolling plans and budgets. To bring greater agility into the wider strategy and performance management processes requires the tools and techniques described in Strategy Mapping for Learning Organizations. Phil Jones provides a detailed guide to developing, rolling out and managing with modern strategy maps and scorecards, building in agility and learning. His book incorporates the latest strategic thinking and models. It places the balanced scorecard in a wider governance context that includes the management of risk and environmental and social responsibility. Fully illustrated with examples from many different organizations, this book will help you deliver your strategy better.

The New Brand Spirit - How Communicating Sustainability Builds Brands, Reputations and Profits (Hardcover, New Ed): Christian... The New Brand Spirit - How Communicating Sustainability Builds Brands, Reputations and Profits (Hardcover, New Ed)
Christian Conrad, Marjorie Ellis Thompson
R1,891 Discovery Miles 18 910 Special order

Effective sustainability communication can deliver business value. Get it wrong, however, and the reputational damage will be costly. Stakeholders, and the general public as well as activists, are unforgiving of companies whose products, services, business practices or culture fall short of their socially responsible rhetoric. Based on close to one hundred in-depth interviews with leading experts, Christian Conrad and Marjorie Thompson's The New Brand Spirit helps corporate communications and marketing professionals tackle this conundrum by providing a first-hand view of eight distinct and relevant stakeholder perspectives. Nineteen comprehensive and well-researched best practice cases from sustainability leaders like IBM, Unilever, Marks & Spencer and Puma will inspire all those tasked with communicating sustainability with practical and applicable tools and lessons learned. The result is a book that will enable senior executives, corporate communication professionals and brand managers to decide when, to whom and how to communicate sustainability related messages - and when not to.

The Regulatory Reporting Handbook - 2000-2001 (Paperback, 2nd New edition): Pricewaterhousecoopers The Regulatory Reporting Handbook - 2000-2001 (Paperback, 2nd New edition)
Pricewaterhousecoopers
R927 Discovery Miles 9 270 Special order

A guide to all the regulatory reports financial institutions are required to file. Topics covered include forms and reports for securities activities, anti-boycott rules, the Bank Secrecy Act and the Suspicious Activities Report.

Event Studies for Financial Research - A Comprehensive Guide (Hardcover): Doron Kliger, Gregory Gurevich Event Studies for Financial Research - A Comprehensive Guide (Hardcover)
Doron Kliger, Gregory Gurevich
R2,425 Discovery Miles 24 250 Special order

Event Studies are overwhelmingly widespread in financial research, providing tools for shedding light on market efficiency, as well as measuring the impact of various occurrences on public firms' security prices. Mastering the Event Study approach is essential for researchers and practitioners alike. Event Studies for Financial Research aims to help readers obtain valuable hands-on experience with Event Study tools and gain technical skills for conducting their own studies. Kliger and Gurevich provide a detailed application of their approach, which consists of: a description of the method; references; guided applications; and elaborated framework for implementing the applications.

A Social Critique of Corporate Reporting - Semiotics and Web-based Integrated Reporting (Hardcover, 2nd New edition): David... A Social Critique of Corporate Reporting - Semiotics and Web-based Integrated Reporting (Hardcover, 2nd New edition)
David Crowther
R2,689 Discovery Miles 26 890 Special order

In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic. Corporate reporting continues to change rapidly to incorporate more detail and especially environmental and social information. At the same time the mechanism for reporting has changed and the internet now enables more information to be provided to an ever wider range of stakeholders and interest groups. The perceived conflict between financial performance representing the needs of investors and other dimensions of performance representing the needs of other stakeholders still however continues to exist. In this updated edition, this perceived conflict is re-examined along with the wider purposes of corporate reporting. These are examined in the context of web based reporting and a greater concern for all stakeholders. The conclusion is that, although recent developments have produced changes, the essential conflict is still professed to exist, but remains a largely imaginary one. The analysis in this book makes use of both statistics and semiotics and in so doing develops a semiology of corporate reporting that offers an alternative to other research that is largely based on econometrics. Researchers, higher level students and others with an interest in or responsibility for corporate reporting, corporate social responsibility, accounting research, or semiotics will find this book essential reading.

Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Hardcover, New Ed): Haim... Time Series Analysis and Adjustment - Measuring, Modelling and Forecasting for Business and Economics (Hardcover, New Ed)
Haim Y. Bleikh, Warren L. Young
R2,671 Discovery Miles 26 710 Special order

In Time Series Analysis and Adjustment the authors explain how the last four decades have brought dramatic changes in the way researchers analyze economic and financial data on behalf of economic and financial institutions and provide statistics to whomsoever requires them. Such analysis has long involved what is known as econometrics, but time series analysis is a different approach driven more by data than economic theory and focused on modelling. An understanding of time series and the application and understanding of related time series adjustment procedures is essential in areas such as risk management, business cycle analysis, and forecasting. Dealing with economic data involves grappling with things like varying numbers of working and trading days in different months and movable national holidays. Special attention has to be given to such things. However, the main problem in time series analysis is randomness. In real-life, data patterns are usually unclear, and the challenge is to uncover hidden patterns in the data and then to generate accurate forecasts. The case studies in this book demonstrate that time series adjustment methods can be efficaciously applied and utilized, for both analysis and forecasting, but they must be used in the context of reasoned statistical and economic judgment. The authors believe this is the first published study to really deal with this issue of context.

The Failure and the Future of Accounting - Strategy, Stakeholders, and Business Value (Hardcover, New Ed): David Hatherly The Failure and the Future of Accounting - Strategy, Stakeholders, and Business Value (Hardcover, New Ed)
David Hatherly
R2,686 Discovery Miles 26 860 Special order

In The Failure and the Future of Accounting, David Hatherly rethinks accounting in the light of a financial crisis which exposed its limitations. He reminds us that in the run up to 2008 the accounts of financial institutions reported increasing profits and healthy balance sheets whilst their business models were undermining their own financial health and the economy. Accounts failed to provide appropriate feedback on business performance. This failure illustrated a general problem. There is a need in all companies for better alignment between the business model and the accounting model. To understand the performance of the business we need to know how much value is created and how value is created, who it is created for, what kind of value is created and how it is measured. Here, Professor Hatherly provides an accounting model that addresses all these questions. Coordinating business as strategy, business as a stakeholder network and business as value, the four slice (4S) accounting model overcomes the complexity and incoherence of existing accounting standards. It allows managers and shareholders to analyse the effectiveness of the business model and for management to be held to account. It prevents the misreporting of speculative gains as distributable income and therefore allows capital to be better allocated towards productive enterprise, making financial crises less likely. With its insights into both accounting and business more generally, this book is essential reading for accountants and accountancy students and for those running businesses of any description.

Predictable and Avoidable - Repairing Economic Dislocation and Preventing the Recurrence of Crisis (Hardcover, New Ed): Ivo... Predictable and Avoidable - Repairing Economic Dislocation and Preventing the Recurrence of Crisis (Hardcover, New Ed)
Ivo Pezzuto
R2,602 Discovery Miles 26 020 Special order

Much has been said and written about the 'financial tsunami' and subsequent economic dislocation that occurred in the opening decade of the 21st Century. Professor Ivo Pezzuto is described by business scholars as an expert on the global financial crisis. He has lectured about it at conferences and seminars; written some of the most read and quoted papers; contributed to what is considered the most authoritative book on the subject; and to one of the best known US-based blogs dealing with it. In Predictable and Avoidable, Dr Pezzuto offers business school students; academics; and industry experts in the fields of finance, risk management, audit, corporate governance, economics, and regulation, a truly independent and unbiased analysis of the financial crises starting in 2007 and one of the first fully considered expositions of the financial, governance and regulatory reforms needed for the future. Augmented with personal interviews involving selected global thought leaders and industry experts, the author's narrative focuses on the technical issues that led to the global crisis, but also addresses the human, cultural, and ethical aspects of the events from both sociological and managerial perspectives. The book exposes the root causes and contributes significantly to the debate about the change needed in the banking and finance industries and to supervisory frameworks and regulatory mechanisms. This analysis enables readers to understand that the crisis we have seen was predictable and should have been avoidable, and that a recurrence can be avoided, if lessons are learned and the right action taken.

A Conceptual Framework for Financial Accounting and Reporting - Vision, Tool, or Threat? (Hardcover, Annotated Ed): Richard H.... A Conceptual Framework for Financial Accounting and Reporting - Vision, Tool, or Threat? (Hardcover, Annotated Ed)
Richard H. Macve
R3,445 Discovery Miles 34 450 Special order

First published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

IFRS Convergence - A Practical Perspective (Paperback, New): Arif Ahmed, Veena Hingarh IFRS Convergence - A Practical Perspective (Paperback, New)
Arif Ahmed, Veena Hingarh
R1,327 Discovery Miles 13 270 Special order

The practical guide to merging GAAP and IFRS in the new accounting environment IFRS Convergence is a practical guide to implementing various requirements under International Financial Reporting Standards. With detailed discussion of every standard, this book provides a workable blueprint for incorporating IFRS requirements into current accounting practices without major procedural upheaval. Readers will gain a deeper understanding of the standards and their accepted interpretations, and find expert tips that highlight the finer points to facilitate everyday application. Designed as a resource for both new and more seasoned professionals, the book's concise approach and focused explanations make it a useful ready reference for all stages of the convergence process. The book will not only be helpful for organisation adopting IFRS for the first time, but will also be a great guide for implementing the changes and new standards for IFRS compliant organisations. More than a hundred countries have adopted IFRS, and that number continues to grow. In the U.S., uncertainty surrounding the IFRS adoption process has placed greater importance on familiarity with the standards, and accounting professionals are increasingly expected to have implementation ability. IFRS Convergence clarifies the standards from the viewpoint of implementation issues, providing a valuable reference that helps readers to: * Understand key concepts of convergence and the scope of the issue * Learn how convergence will affect accounting treatments, presentation, and disclosure * Study a model accounting policy under each IFRS * Improve their understanding on practical implementation issues through tips and tricks capsules * Find explanations and interpretations of major IFRS-related definitions Collaboration between the U.S. and international boards is gradually erasing the boundaries between IFRS and GAAP. Convergence efforts are continually underway, and accounting professionals are under pressure to remain up to date on the latest standards and practices. IFRS Convergence provides the interpretations, explanations, and actionable guidance professionals need to stay current.

Valuation for Financial Reporting - Fair Value Measurement in Business Combinations, Early Stage Entities, Financial... Valuation for Financial Reporting - Fair Value Measurement in Business Combinations, Early Stage Entities, Financial Instruments and Advanced Topics (Hardcover, 4th Edition)
Mark Edwards, James R Hitchner, Michael J Mard
R1,957 Discovery Miles 19 570 Special order

Practical guidance toward FASB ASC compliance, with expert interpretation and helpful tools Valuation for Financial Reporting provides clear guidance toward transactions and fair value, in full alignment with the latest Financial Accounting Standards Board Accounting Standards Codification. Written by recognized valuation authorities, this useful guide provides preparers, auditors, and investors with detailed coverage of the latest accounting requirements, complete with interpretations and application advice. This updated fourth edition includes new information on fair value elements for early stage entities and financial instruments, and the companion website provides worksheets, flowcharts, checklists, and valuation models that help ease implementation. Readers will find complete information, clear explanation, and easy navigation, making this book suitable for both quick reference and deep study. Valuation practitioners need to understand and interpret accounting requirements on valuation for financial reporting for business combinations, early stage entities, and financial instruments, and apply these requirements according to specific facts and circumstances. Valuation for Financial Reporting presents complete guidance toward FASB ASC application, with clear interpretations and expert insight. Review different methodologies for identifying and valuing intangible assets Examine the valuation aspects of new financial reporting requirements Learn which requirements apply to specific situations Find direct interpretations of FASB ASC, including 805, 820, 825, and 350 FASB standards are always evolving, and practitioners must stay up to date. Clear explanations and logical organization make this guide a convenient desk reference, and the tools provided help streamline the often complex valuation process. When used alongside the robust companion website, Valuation for Financial Reporting is a one-stop resource for compliance with the latest valuation standards.

Analysis of Financial Statements, Third Edition Wiley E-Text Card (Paperback, 3rd Revised edition): Pamela Peterson Drake,... Analysis of Financial Statements, Third Edition Wiley E-Text Card (Paperback, 3rd Revised edition)
Pamela Peterson Drake, Frank J. Fabozzi
R1,293 Discovery Miles 12 930 Special order
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