000 00419nam a22001457a 4500
020 _a01890662
022 _a01890662
082 _aHF5686.7 .I58 2021
_b5
245 _aThe Certified Accounting volume 29, number 3
_bA Quarterly Journal of Association of National Accountants of Nigeria
264 _aNigeria
_bANAN
_c2021
300 _apage 14
650 0 _aacoounting
700 _aObafemi Olusanya
942 _2lcc
_cBK
999 _c14340
_d14340