MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03920nam a2200517 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
10582705 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CaPaEBR |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240726104641.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
120801s2012 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781606493885 |
| Qualifying information |
|
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CaBNVSL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
CaBNVSL |
| Modifying agency |
CaBNVSL |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5626 |
| Item number |
.F563 2012 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Doran, David T. |
| Relator term |
Author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Financial reporting standards |
| Remainder of title |
a decision-making perspective for non-accountants / |
| Statement of responsibility, etc. |
David T. Doran. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
first edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
[New York, N.Y. (222 East 46th Street, New York, NY 10017) : |
| Name of publisher, distributor, etc. |
Business Expert Press, |
| Date of publication, distribution, etc. |
(c)2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 electronic text (327 pages) : |
| Other physical details |
digital file. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| 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 |
Financial accounting and auditing collection, |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Part of: 2012 digital library. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographies and index. |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Overview of financial accounting -- |
| Title |
2. Cash, receivables, and revenue recognition -- |
| -- |
3. Inventory and cost of goods sold -- |
| -- |
4. Operational assets -- |
| -- |
5. Liabilities: current, contingent, and long-term debt -- |
| -- |
6. Leases -- |
| -- |
7. Financial instruments: investment securities and derivatives -- |
| -- |
8. Accounting for postretirement benefits and income taxes -- |
| -- |
9. Stockholders' equity and earnings per share -- |
| -- |
10. Statement of cash flows -- |
| -- |
Index. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Accounting is the score keeping system in the "game" of business--you can't do well in any "game" if you don't understand how the score is kept. This book is intended to benefit practicing managers, MBA students, and nonaccounting business majors. United States financial reporting standards are compared and contrasted with international financial reporting standards where appropriate. The book emphasizes how management's choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides a user's decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course "intermediate" accounting sequence, but the text also includes discussion of consolidations--a topic generally covered in the "advanced" accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user's perspective, and limiting topical content to areas relevant for decision making, this book allows nonaccountants to acquire the requisite underlying knowledge in a concise, easy to understand text. |
| 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. |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
System requirements: Adobe Acrobat reader. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Title from PDF t.p. (viewed on August 1, 2012). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Standards. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Financial Statements |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
GAAP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Cash Flow vs. Earnings |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Accounting Equation Format |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Accounting Method Choice |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Accounting Estimates |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Off-Balance-Sheet Financing |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Economic Consequences of Accounting |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Earnings Management |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Substance Over Form |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
IFRS |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000131.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000131.html</a> |
| -- |
Click here to access this RESOURCE ONLINE | Login using your my.ciu username & password |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
|
| DONATED BY: |
|
| VENDOR |
Business Expert Press |
| Classification part |
HF5626 |
| PUBLICATION YEAR |
(c)2012 |
| LOCATION |
|
| REQUESTED BY: |
|
| -- |
|
| -- |
NFIC |
| -- |
Cynthia Snell |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
1 |
| b |
Cynthia Snell |
| c |
1 |
| d |
Cynthia Snell |