---

Скачать книгу

---

полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

      Примечания

      1

      В обобщенном виде взято с разрешения издательства из книги: Controllership, 2003 Cumulative Supplement by Wilson et al. (John Wiley & Sons, 2003), p. 7–23.

      2

      Взято в переработанном виде с разрешения издательства из книги: Controllership by Wilson et al. (John Wiley & Sons, 1999), p. 20–21.

      3

      Российская практика отличается от изложенной здесь. – см. Послесловие. – Прим. науч. ред.

      4

      Российская практика отличается от изложенной здесь. – см. Послесловие. – Прим. науч. ред.

      5

      Российская практика отличается от изложенной здесь. – см. Послесловие. – Прим. науч. ред.

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

---

Скачать книгу