000			00328nam a2200145Ia 4500
008			100324s9999 xx 000 0 und d
245			_aJournal of Accountancy
246			_f1989
260			_bNil _aINDIA _c1989
300			_cVOL:167-168 _aIssue:5-6,1-2
310			_aMONTHLY
366			_b1989
650			_aNil
942			_cBV
999			_c54676 _d54676