 Date: 2015-02-10 22:48:19Gilles Hilary New Zealand Institute of Chartered Accountants Australian Accounting Standards Board International Accounting Standards Board Institute of Chartered Accountants in Australia Management accounting Katherine Schipper Kazuo Hiramatsu Ruth D Hines Accountancy Business Year of birth missing | |  Volume 13 No. 1 Autumn[removed]Presidents’ Message CONTENTS Presidents’ Message
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