MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02851nam a2200253Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250520103002.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119373001 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF 5635 .K54 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kieso, Donald E. |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting : |
| Remainder of title |
IFRS edition / |
| Statement of responsibility, etc. |
Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Third Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Singapore : |
| Name of publisher, distributor, etc. |
John Wiley & Son, Inc., |
| Date of publication, distribution, etc. |
c2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xix, various pagings ; |
| Dimensions |
28 cm |
| 365 ## - TRADE PRICE |
|---|
| Price amount |
PHP1800 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Financial Reporting and Accounting Standards -- 2. Conceptual Framework for Financial Reporting -- 3. The Accounting Information System -- 4. Income Statement and Related Information -- 5. Statement of Financial Position and Statement of Cash Flows -- 6. Accounting and the Time Value of Money -- 7. Cash and Receivables -- 8. Valuation of Inventories: A Cost-Basis Approach -- 9. Inventories: Additional Valuation Issues -- 10. Acquisition and Disposition of Property, Plant, and Equipment -- 11. Depreciation, Impairments, and Depletion -- 12. Intangible Assets -- 13. Current Liabilities, Provisions, and Contingencies -- 14. Non-Current Liabilities -- 15. Equity -- 16. Dilutive Securities and Earnings per Share -- 17. Investments -- 18. Revenue Recognition -- 19. Accounting for Income Taxes -- 20. Accounting for Pensions and Post-Retirement Benefits -- 21. Accounting for Leases -- 22. Accounting Changes and Error Analysis -- 23. Statement of Cash Flows -- 24. Presentation and Disclosure in Financial Reporting -- A. Specimen Financial Statements: Marks and Spencer Group plc A-1 -- B. Specimen Financial Statements: Adidas AG B-1 -- C. Specimen Financial Statements: Puma SE C-1 -- |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Intermediate Accounting: IFRS Edition provides the tools global accounting students need to understand IFRS and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Weygandt, Jerry J. ;Warfield, Terry D. |
| Relator term |
co-author;co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
