00406pab a2200145 454500008004000000100002000040245006800060260000900128300001200137362001200149650001500161650002900176700001700205773003800222180718b2008   xxu||||| |||| 00| 0 eng d  aSahrawat, Kiran  aAccounting for financial instruments: the case of GCC countries  c2008  ap.3-22.  aOct-Mar  aAccounting  aFinancial administration  aDavis, David  aJournal of Accounting and Finance