@book{135988,
	author = {Hoskin, Robert E.},
	title = {Financial accounting :},
	publisher = {John Wiley & Sons,},
	year = {c1997.},
	address = {New York :},
	edition = {2nd ed.},
	url = {http://www.loc.gov/catdir/description/wiley034/96032925.html}
}