Intermediate accounting / (Record no. 1939)

MARC details
000 -LEADER
fixed length control field 04806nam a2200289 a 4500
001 - CONTROL NUMBER
control field 972675
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210319131627.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 850911s1986 ilua b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 85081545
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780072933376
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0072933372
040 ## - CATALOGING SOURCE
Original cataloging agency BUL
Transcribing agency BUL
Modifying agency BUL
Language of cataloging eng
Description conventions rda
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.044
Edition number 19
Item number SPI
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Spiceland, J. David.
245 00 - TITLE STATEMENT
Title Intermediate accounting /
Statement of responsibility, etc. J. David Spiceland, James F. Sepe & Lawrence A. Tomassini.
250 ## - EDITION STATEMENT
Edition statement 4th edition
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Boston ;
-- Singapore ;
-- Seoul :
Name of publisher, distributor, etc. McGraw-Hill/Irwin,
Date of publication, distribution, etc. c2007.
300 ## - PHYSICAL DESCRIPTION
Extent xxxv, 1202 p. :
Other physical details col. ill. ;
Dimensions 29 cm.
500 ## - GENERAL NOTE
General note Contents;<br/><br/>Section 3: Financial instruments and liabilities <br/>Chapter 13: Current liabilities and contingencies <br/>Part A: Current liabilities <br/>Characteristics of liabilities <br/>What is a current liability?<br/>Open accounts and notes <br/>etc.<br/><br/>Part B: Contingencies <br/>Loss contingencies <br/>Gain contingencies <br/><br/>Chapter 14: Bonds and long-term notes<br/>Part A: Bonds <br/>The bond indenture <br/>Recording bonds at issuance <br/>Determining interest - effective interest method <br/>etc.<br/><br/>Part B: Long-term notes <br/>Note issued foe cash<br/>Note exchanged for assets or services <br/>Installment notes <br/>etc.<br/><br/>Part C: Debt retired early, convertible into stock, or providing an option to buy stock<br/>Early extinguishment of debt <br/>Convertible bonds <br/>Bonds with detachable warrants <br/><br/>Chapter 15: Leases <br/>Part A: Accounting by the lessor and lessee <br/>Decision makers' perspective - advantages of leasing <br/>Capital leases and installment notes compared <br/>Lease classification <br/>etc.<br/><br/>Part B: Residual value and bargain purchase options <br/>Residual value <br/>Bargain purchase options <br/><br/>Part C: Other lease accounting issues <br/>Executory costs <br/>Discount rate <br/>Lessor's initial direct costs <br/>etc.<br/><br/>Part D: Special leasing arrangements <br/>Sale - leaseback arrangements <br/>Real estate leases <br/>Leveraged leases <br/><br/>Chapter 16: Accounting for income taxes <br/>Part A: Deferred tax assets and deferred tax liabilities <br/>Conceptual underpinning <br/>Temporary differences<br/>Deferred tax liabilities <br/>etc.<br/><br/>Part B: Other tax accounting issues <br/>Tax rate considerations<br/>Multiple temporary differences <br/>Net operating losses <br/>etc.<br/><br/>Chapter 17: Pensions and other postretirement benefits <br/>Part A: The nature of pension plans <br/>Defined contribution pension plans <br/>Defined benefit pension plans <br/>Pension expense - an overview <br/><br/>Part B: The pension obligation and plan assets <br/>The pension obligation <br/>Pension plan assets <br/><br/>Part C: Determining pension expense <br/>The relationship between pension expense and changes in the PBO and plan assets <br/>Recording the periodic expense and periodic funding <br/><br/>Part D: Reporting issues <br/>Putting the pieces together <br/>Reconciliation of funded status with the amount recognized in the balance sheet <br/>Minimum liability <br/>etc.<br/><br/>Part E: Postretirement benefits other than pensions <br/>What is a postretirement benefit plan?<br/>Postretirement benefit obligation<br/>etc. <br/><br/>Chapter 18: Shareholders' equity <br/>Part A: The nature of shareholders' equity<br/>Financial reporting overview <br/>The corporate organization <br/><br/>Part B: Paid -in capital <br/>Fundamental share rights <br/>Distinguishing classes of shares <br/>etc.<br/><br/>Part C: Retained earnings<br/>Characteristics of retained earnings <br/>Dividends <br/>etc.<br/><br/>Section 4: Additional financial reporting issues <br/>Chapter 19: Share-based compensation and earnings per share <br/>Part A: Share-based compensation<br/>Stock award plans <br/>Stock option plans <br/>etc.<br/><br/>Part B: Earnings per share <br/>Basic earnings per share <br/>Diluted earnings per share <br/>etc.<br/><br/>Chapter 20: Accounting changes and error corrections <br/>Part A: Accounting changes <br/>Change in accounting principle <br/>Decision makers' perspective - motivation for accounting choices <br/>etc. <br/><br/>Part B: Correction of accounting errors <br/>Prior period adjustments <br/>Error corrections illustrated <br/>etc. <br/><br/>Chapter 21: The statement of cash flows revisited <br/>Part A: The content and value of the statement of cash flows <br/>Decision makers' perspective - usefulness of cash flow information<br/>Cash inflows and outflows <br/>etc.<br/><br/>Part B: Preparing an SCF: The direct method of reporting cash flows from operating activities <br/>using a spreadsheet <br/><br/>Part C: Preparing an SCF: The indirect method of reporting cash flows from operating activities <br/>Getting there through the back door <br/>Components of net income that do not increase or decease cash <br/>etc.<br/>
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Sepe, James F.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Tomassini, Lawrence A.
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
a 7
b cbc
c orignew
d 3
e opcn
f 19
g y-gencatlg
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book Open Access
Edition 4th edition
Classification part 657.044
Item part 1
Call number prefix SPI
Call number suffix 657.044 SPI
Holdings
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