MARC details
| 000 -LEADER |
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| fixed length control field |
05306nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220303114558.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210811b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781119396543 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
CvSU Main Campus Library |
| Description conventions |
rda |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ9801 |
| Item number |
F65 2018 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
9525 |
| Personal name |
Flood, Joanne M. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Wiley GAAP 2018 : |
| Remainder of title |
interpretation and application of generally accepted accounting principles / |
| Statement of responsibility, etc. |
Joanne M. Flood. |
| 246 ## - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
GAAP 2018 |
| 246 ## - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Wiley generally accepted accounting principles 2018 |
| 246 ## - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Generally accepted accounting principles 2018 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hoboken, New Jersey : |
| Name of publisher, distributor, etc. |
John Wiley & Sons, |
| Date of publication, distribution, etc. |
2018. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xviii, 1401 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
23 cm |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
ASC 105 Generally accepted accounting principles -- ASC 205 Presentation of financial statements -- ASC210 Balance sheet -- ASC 215 Statement of shareholder equity -- ASC 220 Comprehensive income -- ASC 225 Income statement -- ASC 230 Statement of cash flows -- ASC 235 Notes to financial statements -- ASC 250 Accounting changes and error corrections -- ASC 255 Changing prices -- ASC 260 Earnings per share -- ASC 270 Interim reporting -- <br/>ASC 272 Limited liability entities -- ASC 274 Personal financial statements -- ASC 275 Risks and uncertainties -- ASC 280 Segment reporting -- ASC 305 Cash and cash equivalents -- ASC 310 Receivables -- ASC 320 Investments—Debt and equity securities -- ASC 320 Investments—Debt securities -- ASC 321 Investments—Equity securities -- ASC 323 Investments—Equity method and joint ventures -- ASC 325 Investments—Other -- ASC 326 Financial instruments—credit losses -- ASC 330 Inventory -- ASC 340 Other assets and deferred costs -- ASC 350 Intangibles—Goodwill and other -- ASC 360 Property, plant, and equipment -- ASC 405 Liabilities -- ASC 410 Asset retirement and environmental obligations -- ASC 420 Exit or disposal cost obligations -- ASC 430 Deferred revenue -- ASC 440 Commitments -- ASC 450 Contingencies -- ASC 460 Guarantees -- ASC 470 Debt -- ASC 480 Distinguishing liabilities from equity -- ASC 505 Equity -- ASC 605 Revenue recognition -- ASC 606 Revenue from contracts with customers -- ASC 610 Other income -- ASC 705 Cost of sales and services --<br/>ASC 710 Compensation—General -- ASC 712 Compensation—Nonretirement postemployment benefits -- ASC 715 Compensation—Retirement benefits -- ASC 718 Compensation—Stock compensation -- ASC 720 Other expenses -- ASC 730 Research and development -- ASC 740 Income taxes -- ASC 805 Business combinations -- ASC 808 Collaborative arrangements -- ASC 810 Consolidations -- ASC 815 Derivatives and hedging -- ASC 820 Fair value measurements --<br/>ASC 825 Financial instruments -- ASC 830 Foreign currency matters -- ASC 835 Interest -- ASC 840 Leases -- ASC 842 Leases -- ASC 845 Nonmonetary transactions -- ASC 850 Related-party disclosures -- ASC 852 Reorganizations -- ASC 853 Service concession arrangements -- ASC 855 Subsequent events --<br/>ASC 860 Transfers and servicing -- ASC 900s Specialized industry GAAP -- Appendix A: Definitions of terms -- Appendix B: Disclosure and presentation checklist for commercial businesses<br/> |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Wiley GAAP 2018 contains complete coverage of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (Codification), the source of authoritative generally accepted accounting principle (GAAP). Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues.<br/>The 2018 edition reflects the new FASB guidance on:<br/>Revenue recognition<br/>Leases<br/>Business combinations<br/>Pensions<br/>Financial instruments<br/>And more than 17 other new FASB Accounting Standards Updates<br/><br/>Providing interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world, examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification.<br/><br/>Offers insight into the application of complex financial reporting rules<br/>Contains a detailed index for easy reference use<br/>Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth search.<br/>As a bonus, a comprehensive disclosure checklist, available online, offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification. With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification."--Back cover<br/> |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
Linar Educational Materials, Inc. |
| Method of acquisition |
Purchased |
| Date of acquisition |
11-26-2019 |
| Accession number |
77833 |
| Owner |
NEJ |
| Purchase price |
PHP 9624.00 |
| PO No. |
2019-11-900 |
| ICS or PAR No. |
2019-1-0739 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
4160 |
| Topical term or geographic name entry element |
Finance, Public |
| General subdivision |
Accounting |
| -- |
Standards |
| Geographic subdivision |
United States |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
763 |
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Standards |
| Geographic subdivision |
United States |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Electronic File |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=3c6b9a71d91a38574340e0ae062d4bdd">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=3c6b9a71d91a38574340e0ae062d4bdd</a> |
| Link text |
Click here to view the table of contents |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
