Financial accounting and reporting / (Record no. 2862)
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000 -LEADER | |
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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 |
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 |
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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 |