| 000 -LEADER |
|---|
| fixed length control field |
03166nam a22003737a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250908104115.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250908r20192016nyua|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789813157453 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Spiceland, J. David, |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting / |
| Statement of responsibility, etc |
J. David Spiceland, Mark W. Nelson, Wayne B. Thomas, Pearl Tan, Bernardine Low, Kin Yew Low. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Global edition 2. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York, NY : |
| Name of publisher, distributor, etc |
McGraw-Hill Education, |
| Date of publication, distribution, etc |
c2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxix, 1179, G-10, I-14 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
27 cm. |
| 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 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references, glossary, and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Section 1. The role of accounting as an information system -- Chapter 1 Environment and theoretical structure of financial accounting -- Chapter 2 The statement of financial position and financial disclosures -- Chapter 3 The statement of profit or loss and other comprehensive income -- Chapter 4 The statement of cash flows -- Section 2. Revenue and assets -- Chapter 5 Revenue -- Chapter 6 Property, plant, and equipment; investment property; and intangible assets: acquisition and disposition -- Chapter 7 Property, plant, and equipment; investment property; and intangible assets: utilization and impairment -- Chapter 8 Investments -- Section 3. Expense and liabilities -- Chapter 9 Current liabilities and contingencies -- Chapter 10 Bonds and long-term notes -- Chapter 11 Leases -- Chapter 12 Accounting for income taxes -- Chapter 13 Employment benefits -- Section 4. Equity -- Chapter 14 Shareholders’ equity -- Chapter 15 Share-based compensation and earnings per share -- Chapter 16 Accounting changes and error corrections. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This sequel to the hugely successful first edition of Intermediate Accounting is as clear, comprehensive and current as ever. Committed to meet the needs of accounting students studying International Financial Reporting Standards (IFRS), Intermediate Accounting global edition 2 analyzes in great detail the major changes to three key Standards, as well as the revised Conceptual Framework for Financial Reporting. The text explores applications of the Standards from multiple perspectives, and highlights the differences between the U.S. GAAP and IFRS reporting methods, enabling students to develop strong IFRS competencies. The updates in this edition help users to keep pace with the changing and increasingly global nature of accounting today" -- Back cover. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nelson, Mark W., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Thomas, Wayne B., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tan, Pearl, |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Low, Bernardine, |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Low, Kin Yew, |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
09/08/2025 |
