MARC details
| 000 -LEADER |
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| fixed length control field |
04359nam a2200661 a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
EBC955822 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20181016151213.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m o 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 |
120801s2012 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781606493885 (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9781606493878 (pbk.) |
| 024 7# - OTHER STANDARD IDENTIFIER |
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| Standard number or code |
10.4128/9781606493885 |
| Source of number or code |
doi |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)804914524 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaBNVSL)swl00401094 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(MiAaPQ)EBC955822 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(Au-PeEL)EBL955822 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaPaEBR)ebr10582705 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaONFJC)MIL420560 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)798536322 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
MiAaPQ |
| Transcribing agency |
MiAaPQ |
| Modifying agency |
MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5626 |
| Item number |
.D674 2012 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657.0218 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Doran, David T. |
| 245 10 - TITLE STATEMENT |
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| Title |
Financial reporting standards |
| Medium |
[electronic resource] : |
| Remainder of title |
a decision-making perspective for non-accountants / |
| Statement of responsibility, etc. |
David T. Doran. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
1st ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| 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. |
2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 electronic text (327 p.) : |
| Other physical details |
digital file. |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Financial accounting and auditing collection, |
| International Standard Serial Number |
2151-2817 |
| 500 ## - GENERAL NOTE |
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| General note |
Part of: 2012 digital library. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
1. Overview of financial accounting -- 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. |
| 506 ## - RESTRICTIONS ON ACCESS NOTE |
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| Terms governing access |
Access restricted to authorized users and institutions. |
| 520 3# - SUMMARY, ETC. |
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| 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 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
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| Additional physical form available note |
Also available in print. |
| 533 ## - REPRODUCTION NOTE |
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| Type of reproduction |
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. |
| 538 ## - SYSTEM DETAILS NOTE |
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| System details note |
Mode of access: World Wide Web. |
| 538 ## - SYSTEM DETAILS NOTE |
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| System details note |
System requirements: Adobe Acrobat reader. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Title from PDF t.p. (viewed on August 1, 2012). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Standards. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Financial Statements |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
GAAP |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Cash Flow vs. Earnings |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Accounting Equation Format |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Accounting Method Choice |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Accounting Estimates |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Off-Balance-Sheet Financing |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Economic Consequences of Accounting |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Earnings Management |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Substance Over Form |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
IFRS |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print version: |
| International Standard Book Number |
9781606493878 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
2012 digital library. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Financial accounting and auditing collection. |
| International Standard Serial Number |
2151-2817 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://ebookcentral.proquest.com/lib/aitie/detail.action?docID=955822">https://ebookcentral.proquest.com/lib/aitie/detail.action?docID=955822</a> |
| Public note |
Click to View |