MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03125cam a22003374a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
11839848 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20201101130556.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
991109s2001 nyua 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0471173975 (cloth : alk. paper) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| Description conventions |
rda |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.046 |
| Edition number |
21 |
| Item number |
J.D.A |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jeter, Debra C. |
| Fuller form of name |
(Debra Coleman) |
| 9 (RLIN) |
10689 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Advanced accounting / |
| Statement of responsibility, etc |
Debra C. Jeter, Paul K. Chaney. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York : |
| Name of publisher, distributor, etc |
John Wiley, |
| Date of publication, distribution, etc |
[2001] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
©2001 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 971 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
26 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 term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Previous ed. entered under Andrew Haried. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Introduction to Business Combinations --<br/>2. Methods of Accounting for Business Combinations --<br/>3. Consolidated Financial Statements --<br/>Date of Acquisition --<br/>4. Consolidated Financial Statements After Acquisition --<br/>5. Allocation, Depreciation, and Amortization of the Difference Between Cost and Book Value --<br/>6. Elimination of Unrealized Profit on Intercompany Sales of Inventory --<br/>7. Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment --<br/>8. Changes in Ownership Interest --<br/>9. Indirect Ownership and Reciprocal Stockholdings --<br/>10. Intercompany Bond Holdings and Miscellaneous Topics --<br/>Consolidated Financial Statements --<br/>11. Alternative Concepts of Consolidated Financial Statements --<br/>12. International Accounting and the Global Economy --<br/>13. Accounting for Foreign Currency Transactions --<br/>14. Translation of Financial Statements of Foreign Affiliates --<br/>15. Reporting for Segments and for Interim Financial Periods --<br/>16. Partnerships: Formation, Operation, and Ownership Changes --<br/>17. Partnership Liquidation --<br/>18. Introduction to Fund Accounting --<br/>19. Introduction to Accounting for State and Local Governmental Units --<br/>20. Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Healthcare Organizations |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Building upon previous editions of Advanced Accounting, author Debra C. Jeter continues to deliver a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. This new and enhanced edition features more in-depth information about international accounting, the upcoming globalization of accounting standards, changes with FASB's, and the latest developments and differences between U.S. GAAP and IFRS. As always, the text also includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 9 (RLIN) |
10690 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Chaney, Paul K. |
| Fuller form of name |
(Paul Kent), |
| Dates associated with a name |
1953- |
| 9 (RLIN) |
10691 |
| Relator term |
joint author |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of Contents |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/toc/onix05/99058147.html">http://www.loc.gov/catdir/toc/onix05/99058147.html</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ocip |
| f |
19 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |