Financial reporting standards (Record no. 197119)

MARC details
000 -LEADER
fixed length control field 04005nam a2200565 a 4500
001 - CONTROL NUMBER
control field ebr10582705
003 - CONTROL NUMBER IDENTIFIER
control field CaPaEBR
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20180830115250.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
fixed length control field m eo d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cn |||m|||a
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 (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9781606493878 (pbk.)
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.4128/9781606493885
Source of number or code doi
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)804914524
035 ## - SYSTEM CONTROL NUMBER
System control number (CaBNVSL)swl00401094
040 ## - CATALOGING SOURCE
Original cataloging agency CaBNVSL
Transcribing agency CaBNVSL
Modifying agency CaBNVSL
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5626
Item number .D674 2012
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.0218
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Doran, David T.
245 10 - TITLE STATEMENT
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
Edition statement 1st ed.
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. 2012.
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic text (327 p.) :
Other physical details digital file.
490 1# - SERIES STATEMENT
Series statement Financial accounting and auditing collection,
International Standard Serial Number 2151-2817
500 ## - GENERAL NOTE
General note Part of: 2012 digital library.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
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 1# - RESTRICTIONS ON ACCESS NOTE
Terms governing access Access restricted to authorized users and institutions.
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 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE
Additional physical form available note Also available in print.
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
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="http://site.ebrary.com/lib/daystar/Doc?id=10582705">http://site.ebrary.com/lib/daystar/Doc?id=10582705</a>
Public note An electronic book accessible through the World Wide Web; click to view

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