TY - BOOK AU - Ghany, Khaled Abdel. TI - Statement of net assets or net position?: : a change in presentation and terminology/ SN - 0732-8435 U1 - DPer 657.05 C33 Sept-Dec 2011, v. 81 n. 9-12 PY - 2011/// CY - New York: PB - The New York State Society of CPA KW - Accounting ER -