MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03310nam a22004097a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230103140914.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210422b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789813157453 (pbk.) |
| 040 ## - CATALOGING SOURCE |
|---|
| 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 |
|---|
| Classification number |
HF5636 |
| Item number |
Sp4 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5340 |
| Personal name |
Spiceland, J. David |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting / |
| Statement of responsibility, etc. |
J. David Spiceland [and five others]. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Global edition 2. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
9th edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
New York, NY : |
| Name of publisher, distributor, etc. |
McGraw-Hill Education, |
| Date of publication, distribution, etc. |
c2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxix, 1179 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
27 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 glossary and index. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Printed in the Philippines."--Copyright page. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Section 1. The role of accounting as an information system -- Environment and theoretical structure of financial accounting -- The statement of financial position and financial disclosures -- The statement of profit or loss and other comprehensive income -- The statement of cash flows -- Section 2. Revenue and assets -- Revenue -- Property, plant, and equipment; investment property; and intangible assets: acquisition and disposition -- Property, plant, and equipment; investment property; and intangible assets: utilization and impairment -- Investments -- Section 3. Expense and liabilities -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Employment benefits -- Section 4. Equity -- Shareholders’ equity -- Share-based compensation and earnings per share -- Accounting changes and error corrections. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"This sequel to the successful first edition of Intermediate Accounting is as clear, comprehensive and current as ever. Committed to meet the needs of accounting students studying International Financial Reporting Standards (IFRS), Intermediate Accounting Global edition 2 analyzes in great detail the major changes to three key Standards, as well as the Revised Conceptual Framework for Financial Reporting. The text explores applications of the Standards from multiple perspectives, and highlights the differences between the U.S. GAAP and IFRS reporting methods, enabling students to develop strong IFRS competencies. The updates in this edition help users to keep pace with the changing and increasingly global nature of accounting today."--Back cover. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
C&E Publishing, Inc. |
| Method of acquisition |
Purchased |
| Date of acquisition |
01/08/2021 |
| Accession number |
78939 |
| Owner |
PNR |
| Purchase price |
PHP 1,595.00 |
| Extent |
copy 1 |
| PO No. |
2020-11-467 |
| ICS or PAR No. |
2021-1-0061 |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
C&E Publishing, Inc. |
| Method of acquisition |
Purchased |
| Date of acquisition |
01/08/2021 |
| Accession number |
78940 |
| Owner |
PNR |
| Purchase price |
PHP 1,595.00 |
| Extent |
copy 2 |
| PO No. |
2020-11-467 |
| ICS or PAR No. |
2021-1-0061 |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
C&E Publishing, Inc. |
| Method of acquisition |
Purchased |
| Date of acquisition |
01/08/2021 |
| Accession number |
78941 |
| Owner |
PNR |
| Purchase price |
PHP 1,595.00 |
| Extent |
copy 3 |
| PO No. |
2020-11-467 |
| ICS or PAR No. |
2021-1-0061 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
763 |
| Topical term or geographic name entry element |
Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
27827 |
| Personal name |
Nelson, Mark W. |
| Relator term |
author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
27828 |
| Personal name |
Thomas, Wayne B. |
| Relator term |
author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
27829 |
| Personal name |
Tan, Pearl |
| Relator term |
author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
27830 |
| Personal name |
Low, Bernardine |
| Relator term |
author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
27831 |
| Personal name |
Low, Kin Yew |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Electronic File |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=f168ba63278333e62193f83ffc760f9f">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=f168ba63278333e62193f83ffc760f9f</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 |
