00524pamaa2200181 4500 0000012662 20060622090000.0 1859712215 657.3 KIR HF5681.B2 KIR 1997 KIRK Financial reporting guidance & revision stage three R. Kirk. 4th ed. [ s. l. ]1997. 229p.: 30cm. Applicable for May and November 1998 examinations Financial statements Chartered Institute of Management Accountants