| 000 -LEADER |
|---|
| fixed length control field |
03224nam a22003017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230315162121.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230315b |||||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ocampo, Reynaldo R., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting : |
| Remainder of title |
volume 1 (made easy) / |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2022 issue - 1st edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manilad : |
| Name of publisher, distributor, etc |
DomDane Publishers & Made Easy Books, |
| Date of publication, distribution, etc |
c2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvi, various pages : |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Compliant with the October 2022 LECPA Syllabi and TOS Sequence of Discussions Based on the Nature of Assets Cleary Explained and Illustrated, Tested, Update -- Title Page. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Table of Contents: Chapter 1 Elements of financial statements -- Chapter 2 Inventories -- Chapter 3 Estimating inventories -- Chapter 4 Biological assets -- Chapter 5 Property, plant and equipment - cost model -- Chapter 6 Property, plant and equipment - revaluation model -- Chapter 7 Investment properties -- Chapter 8 Intangible assets -- Chapter 9 Natural resource assets -- Chapter 10 Impairment of assets in accordance with PAS 36 -- Chapter 11 Non-current assets held for sale -- Chapter 12 Cash and cash equivalents -- Chapter 13 Financial assets at fair value through profit of loss -- Chapter 14 Financial assets at amortized cost - receivables -- Chapter 15 Financial assets at amortized cost - debt investments -- Chapter 16 Financial assets at fair value through other comprehensive income -- Chapter 17 Investments in associates and joint ventures -- Chapter 18 Liabilities -- Chapter 19 Financial liabilities at amortized cost -- notes payable -- Chapter 20 Financial liabilities at amortized cost- bonds payable -- Chapter 21 Provisions, contingencies and other liabilities -- Chapter 22 Shareholders' equity - contributed equity -- Chapter 23 Shareholders' equity - retained earnings, other components and related topics -- Chapter 24 Share-based payments -- Chapter 25 Employee benefits -- Chapter 26 Leases -- Chapter 27 Borrowing costs -- Chapter 28 Government grants -- Chapter 29 Income taxes -- Chapter 30 Financial statements -- overview -- Chapter 31 Statement of financial position -- Chapter 32 Statement of financial performance -- Chapter 33 Statement of changes in equity -- Chapter 34 Statement of cash flows -- Chapter 35 Accounting policies, changes in accounting estimates and errors -- Chapter 36 Earning per share -- Chapter 37 Operating segments -- Chapter 38 Related party disclosures -- Chapter 39 Financial reporting in hyperinflationary economies -- Chapter 40 Interim financial reporting -- Chapter 41 Cash to accrual and single entry -- Chapter 42 Medium-sized entities -- Chapter 43 Small and micro entities. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting (Intermediate). |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Intermediate accounting. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Aillen [new] |
| Date encoded |
03/15/2023 |
