| 000 -LEADER |
|---|
| fixed length control field |
03347cam a2200385 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
22243293 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240226165615.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210917s2023 nyu b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2021045786 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1264134525 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781264134526 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5636 |
| Item number |
.S773 2023 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657/.044 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Spiceland, J. David, |
| Dates associated with a name |
1949- |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting / |
| Statement of responsibility, etc |
J. David Spiceland, University of Memphis, Mark W. Nelson, Cornell University, Wayne B. Thomas, University of Oklahoma, Jennifer Winchel, University of Virginia. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Eleventh edition. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York, NY : |
| Name of publisher, distributor, etc |
McGraw Hill LLC, |
| Date of publication, distribution, etc |
[2023] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 volume (various pagings) ; |
| Dimensions |
29 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
Section 1: The Role of Accounting as an Information System<br/>Chapter 1: Environment and Theoretical Structure of Financial Accounting<br/>Chapter 2: Review of the Accounting Process<br/>Chapter 3: The Balance Sheet and Financial Disclosures<br/>Chapter 4: The Income Statement, Comprehensive Income, and the Statement of Cash Flows<br/>Chapter 5: Time Value of Money Concepts<br/>Chapter 6: Revenue Recognition<br/><br/>Section 2: Assets<br/>Chapter 7: Cash and Receivables<br/>Chapter 8: Inventories: Measurement<br/>Chapter 9: Inventories: Additional Issues<br/>Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition<br/>Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition<br/>Chapter 12: Investments<br/><br/>Section 3: Liabilities and Shareholders’ Equity<br/>Chapter 13: Current Liabilities and Contingencies<br/>Chapter 14: Bonds and Long-Term Notes<br/>Chapter 15: Leases<br/>Chapter 16: Accounting for Income Taxes<br/>Chapter 17: Pensions and Other Postretirement Benefits<br/>Chapter 18: Shareholders’ Equity<br/><br/>Section 4: Additional Financial Reporting Issues<br/>Chapter 19: Share-Based Compensation and Earnings per Share<br/>Chapter 20: Accounting Changes and Error Corrections<br/>Chapter 21: The Statement of Cash Flows Revisited<br/><br/>Appendix<br/>A: Derivatives<br/>B: GAAP Comprehensive Case<br/>C: IFRS Comprehensive Case |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Welcome to the new standard in intermediate accounting! Instructors recognize the "Spiceland advantage" in content that's intensive and thorough, as well as in writing that's fluid and precise-together, these combine to form a resource that's rigorous yet readable. By blending a comprehensive approach, clear conversational tone, current updates on key standards, and the market-leading technological innovations of Connect®, the Spiceland team delivers an unrivaled experience. As a result of Spiceland's rigorous yet readable learning system, students develop a deeper and more complete understanding of intermediate accounting topics"-- |
| Assigning source |
Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nelson, Mark |
| Fuller form of name |
(Mark W.), |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Thomas, Wayne B. |
| Dates associated with a name |
1969- |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Winchel, Jennifer |
| Relator term |
auhtor |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
BOOK |