Financial accounting and reporting / (Record no. 2862)

MARC details
000 -LEADER
fixed length control field 02827cam a2200289 i 4500
001 - CONTROL NUMBER
control field 19394321
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20211130080612.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 161202s2017 enk 000 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2016055272
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9781292255996
040 ## - CATALOGING SOURCE
Original cataloging agency BUL
Language of cataloging eng
Transcribing agency BUL
Description conventions rda
Modifying agency BUL
042 ## - AUTHENTICATION CODE
Authentication code pcc
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.3
Edition number 23
Item number ELL
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Elliott, Barry
245 10 - TITLE STATEMENT
Title Financial accounting and reporting /
Statement of responsibility, etc. Barry Elliott & Jamie Elliott.
250 ## - EDITION STATEMENT
Edition statement 19th edition.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Harlow, England ;
-- New York :
Name of producer, publisher, distributor, manufacturer Pearson,
Date of production, publication, distribution, manufacture, or copyright notice 2019.
300 ## - PHYSICAL DESCRIPTION
Extent xxxiii, 889 p. ;
Dimensions 25 cm
500 ## - GENERAL NOTE
General note Contents;<br/><br/>Part 1: Introduction to accounting on a cash flow and accrual accounting basis<br/>1. Accounting and reporting on a cash flow basis<br/>2. Accounting and reporting on an accrual accounting basis<br/><br/>Part 2: Preparation of internal and published financial statements <br/>3. Preparation of financial statements of comprehensive income, changes in equity and financial position <br/>4. Annual report : additional financial disclosures <br/>5. Statements of cash flow <br/><br/>Part 3: Regulatory framework - an attempt to achieve uniformity <br/>6. Financial reporting - evolution of global standards<br/>7. Concepts - evolution of an international conceptual framework <br/>8. Ethical behaviour and implications <br/><br/>Part 4: Income and asset value measurement systems <br/>9. Income and asset value measurement : an economist's approach <br/>10. Accounting for price-level changes <br/>11. Revenue recognition <br/><br/>Part 5: Statement of financial position - equity, liability and asset measurement and disclosure <br/>12. Share capital, distributable profits and reduction of capital <br/>13. Liabilities <br/>14. Financial instruments<br/>15. Employee benefits <br/>16. Taxation in company accounts <br/>17. Property, plant and equipment (PPE)<br/>18. Leasing <br/>19. Intangible assets <br/>20. Inventories <br/>21. Construction contracts <br/><br/>Part 6: Consolidated accounts <br/>22. Accounting for groups at the date of acquisition <br/>23. Preparation of consolidated statements of financial position after the date of acquisition <br/>24. Preparation of consolidated statements of income, changes in equity and cash flows <br/>25. Accounting for associates and joint arrangements <br/>26. Introduction to accounting for exchange differences <br/><br/>Part 7: Interpretation <br/>27. Earnings per share <br/>28. review of financial ratio analysis <br/>29. Analysis of published financial statements <br/>30. An introduction to digital financial statements<br/><br/>Part 8: Accountability <br/>31. Corporate governance <br/>32. Integrated reporting : sustainability, environmental and social <br/><br/>
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Index : p. 879-889
524 ## - PREFERRED CITATION OF DESCRIBED MATERIALS NOTE
Preferred citation of described materials note .
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Financial accounting.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Financial statements.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Elliott, Jamie.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book Open Access
Edition 19th edition
Classification part 657.3
Item part 1
Call number prefix ELL
Call number suffix 657.3 ELL
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Source of acquisition Inventory number Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Management Sciences Library Management Sciences Library 04/13/2021 Purchase 0020321   657.3 ELL 1 PALL23090569 04/13/2021 1 04/13/2021 Book Closed Access
    Dewey Decimal Classification     Management Sciences Library Management Sciences Library 04/13/2021 Purchase 0020322   657.3 ELL 2 PALL23090570 04/13/2021 2 04/13/2021 Book Closed Access