| 000 -LEADER |
|---|
| fixed length control field |
02072cam a2200337 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
3298584 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190716180639.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
830812s1985 ilua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
83082136 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118098615 [paperback] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
19 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jeter, Debra C. |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Advanced accounting : |
| Statement of responsibility, etc |
by Debra C. Jeter and Paul K. Chaney. |
| Remainder of title |
international student version / |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fifth edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Singapore : |
| Name of publisher, distributor, etc |
John Wiley & Sons, |
| Date of publication, distribution, etc |
c2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvii, 849 [various paging] pages : |
| Other physical details |
illustrations ; |
| Dimensions |
25 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 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: 1 Introduction to business combinations and the conceptual framework -- 2 Accounting for business combinations -- 3 Consolidated financial statements-date of acquisition -- 4 Consolidated financial statements after acquisition -- 5 Allocation and depreciation of differences between implied and book values -- 6 Elimination of unrealized profit on intercompany sales of inventory -- 7 Elimination of unrealized gains or losses on intercompany sales of property and equipment -- 8 Changes in ownership interest -- 9 Intercompany bond holdings and miscellaneous topics-consolidated financial statements -- 10 Insolvency-liquidation and reorganization -- 11 International financial reporting standards -- 12 Accounting for foreign currency transactions and hedging foreign exchange risk -- 13 Translation of financial statements of foreign affiliates -- 14 Reporting for segments and for interim financial periods -- 15 Partnerships: formation, operation, and ownership changes -- 16 Partnership liquidation. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Chaney, Paul K. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
3 |
| e |
opcn |
| f |
19 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Charmaine[new] |
| Date encoded |
10/17/2018 |
