TY - BOOK AU - International SPA Association (Publisher) TI - Uniform system of financial reporting for spas SN - 978-0866122641 (hb) U1 - 428.5 PY - 2005/// CY - Orlando PB - Amer hotel & lodging assn educational institute KW - Hospitality Management KW - Finance KW - Spa Management KW - Financial Reporting KW - Profitability Analysis KW - Performance Measurement KW - RSBM ER -