MARC details
| 000 -LEADER |
|---|
| fixed length control field |
04434cam a2200361 i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220807091604.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
220807s2020 njua||| ib|| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119607519 |
| Qualifying information |
paperback |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119503682 |
| Qualifying information |
paperback |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1119607515 |
| Qualifying information |
paperback |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
111950368X |
| Qualifying information |
paperback |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
EG-CaTKH |
| Language of cataloging |
eng |
| Transcribing agency |
EG-CaTKH |
| Description conventions |
rda |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5636 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.044 KI.I 2020 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kieso, Donald E., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting : |
| Remainder of title |
IFRS edition / |
| Statement of responsibility, etc. |
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fourth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Hoboken, N.J. : |
| Name of producer, publisher, distributor, manufacturer |
Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 volume (various pagings) : |
| Other physical details |
illustrations (some color) ; |
| Dimensions |
28 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and indexes. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Financial reporting and accounting standards -- Conceptual framework for financial reporting -- The accounting information system -- Income statement and related information -- Statement of financial position and statement of cash flows -- Accounting and time value of money -- Cash and receivables -- Valuation on inventories: a cost basis approach -- Inventories: additional valuation issues -- Acquisition and disposition of property, plant, and equipment -- Depreciation, impairments, and depletion -- Intangible assets -- Current liabilities, provisions, and contingencies -- Non-current liabilities -- Equity -- Dilutive securities and earnings per share -- Investments -- Revenue recognition -- Accounting for income taxes -- Accounting for pensions and postretirement benefits -- Accounting for leases -- Accounting changes and error analysis -- Statement of cash flows -- Presentation and disclosure in financial reporting -- Appendix A Specimen Financial Statements: Marks and Spencer Group plc -- Appendix B Specimen Financial Statements: adidas AG -- Appendix C Specimen Financial Statements: Puma Group -- Company Index -- Subject Index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Essential knowledge of International Financial Reporting Standards for students of global accounting This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they are applied in practice. This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their global accounting careers. With this revised and updated Fourth Edition, students will develop a firm conceptual understanding of IFRS, as well as the ability to integrate their learning through practical exercises. Throughout this text, Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, discussing the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting IFRS includes proven pedagogical tools designed to help students learn more effectively. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Comprehensively covers the latest International Financial Reporting Standards and how they are applied in practice Takes a comparative approach to help students understand the differences between IFRS, U.S. GAAP, and other important standards Emphasizes practical application of knowledge with end-of-chapter Review and Practice sections Provides authoritative references and citations to ensure content reliability and provide opportunities for further study Includes access to video walkthroughs, interactive content, and digital resources to support student engagement and ensure positive learning outcomes As IFRS gains broad acceptance around the world, students of global accounting will need to be intimately familiar with these standards, and prepared to keep up with the rapid changes in the international environment. Intermediate Accounting IFRS answers to these pressing needs, making it the clear choice for accounting courses at the intermediate level. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Weygandt, Jerry J., |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Warfield, Terry D., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Cataloger's name |
Yomna Nassar |
| Cataloging process |
P |
| First Date, FD (RLIN) |
20220807 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Cataloger's name |
mona.romia |
| Cataloging process |
R |
| First Date, FD (RLIN) |
20220807 |
