TY - BOOK AU - DYER,L.S AU - HUTCHINSON,H.H ED - The Institute of Bankers TI - Interpretation of Balance sheets SN - 0852951761 U1 - 657 PY - 1987///. CY - London: PB - The Institute of Bankers, KW - BANKKING PROPSITION KW - DEFERRED LIABILITIES KW - FACTORING KW - Financial statements KW - FIXED CAPITAL KW - OVERTRADING KW - Taxation KW - Working capital ER -