TY - BOOK AU - Goodman,Hortense AU - Lorensen,Leonard ED - American Institute of Certified Public Accountants. TI - Illustrations of the statement of changes in financial position: a survey of reporting under APB opinion no.19 T2 - Financial report survey / American Institute of Certified Public Accountants PY - 1974/// CY - New York PB - American Institute of Certified Public Accountants KW - Accounting KW - American statements ER -