MARC details
| 000 -LEADER |
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| fixed length control field |
04409nam a2200589 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
10373439 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
CaPaEBR |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20241023114822.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m eo d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr cn |||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
100301s2010 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781606491324 |
| Qualifying information |
|
| 024 7# - OTHER STANDARD IDENTIFIER |
|---|
| Standard number or code |
10.4128/9781606491317 |
| Source of number or code |
doi |
| 028 53 - PUBLISHER OR DISTRIBUTOR NUMBER |
|---|
| Publisher or distributor number |
1 |
| Source |
BEP |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaPaEBR)10373439 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)712119314 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(CaBNVSL)gtp00538584 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CaBNVSL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
CaBNVSL |
| Modifying agency |
CaBNVSL |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.B2 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Fiolleau, Krista, |
| Relator term |
|
| 245 12 - TITLE STATEMENT |
|---|
| Title |
A director's guide to corporate financial reporting / |
| Statement of responsibility, etc. |
Krista Fiolleau, Kris Hoang, and Karim Jamal. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : |
| Name of producer, publisher, distributor, manufacturer |
Business Expert Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[(c)2010.] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 electronic text (109 pages) : |
| Other physical details |
digital file. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Corporate governance collection, |
| ISBN |
1948-0415 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
|
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introduction -- |
| Title |
Chapter 1. Reporting the truth: a quest for neutrality and transparency -- |
| -- |
Chapter 2. Accounting as a process by which financial information is recorded -- |
| -- |
Chapter 3. Accounting as a process by which financial information is classified -- |
| -- |
Chapter 4. Accounting as a process by which financial information is summarized -- |
| -- |
Chapter 5. Accounting as a process by which financial information is interpreted -- |
| -- |
Chapter 6. Accounting as a process by which financial information is communicated -- |
| -- |
Chapter 7. Current issues in financial reporting -- |
| -- |
Chapter 8. Accounting for a not-for-profit organization -- |
| -- |
Conclusion -- |
| -- |
Appendix 1. Definitions of some key accounting terms -- |
| -- |
Appendix 2. Further reading -- |
| -- |
Notes -- |
| -- |
Index. |
| 506 ## - RESTRICTIONS ON ACCESS NOTE |
|---|
| Terms governing access |
Access restricted to authorized users and institutions. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This book is designed for current and prospective corporate directors, as well as executives in business courses who want to gain a better understanding of accounting in a board setting. Corporate directors and managers are under pressure from constant changes in the law (especially the Sarbanes-Oxley Act of 2002 and a move toward International Financial Reporting Standards) and demands by shareholders and the public to be more informed, vigilant, and involved in the governance of business organizations. One area in particular, accounting and financial reporting, has been a source of great consternation for directors. Breakdowns in internal control, reporting scandals, restatements, and outright accounting fraud have made accounting a source of dread and confusion for corporate directors. We have designed a guidebook with action steps, probing questions, and cases to help directors address key accounting issues that boards face. We discuss what accounting tries to accomplish, how well it achieves its purpose, and why and how accounting and financial reporting go awry. Emphasizing that accounting is a nonneutral financial reporting process, we show directors that accounting is a process by which financial information is recorded, classified, summarized, interpreted, and communicated. By focusing on key issues, including fair value reporting, performance measurement, and the board's role in policy formation, directors can learn to effectively scrutinize and advise their organizations about accounting practices and understand the impact of accounting issues on the operation of their organization. |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
|
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
Mode of access: World Wide Web. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Title from PDF t.p. (viewed on March 1, 2010). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporate governance. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Accounting |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Corporate governance |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Internal control |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Fraud |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Restatements |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
[genre] |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hoang, Kris. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jamal, Karim. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Corporate governance collection, |
| International Standard Serial Number |
1948-0415. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000032.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000032.html</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Usage before 2021-2022 |
CIU |
| Koha item type |
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) |
| VENDOR |
Business Expert Press |
| LOCATION |
ONLINE |
| Barecode |
BEP10373439 |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| c |
1 |
| d |
Cynthia Snell |