MARC details
| 000 -LEADER |
|---|
| fixed length control field |
04086cam a2200541 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
ocn965154240 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240702094651.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
161202s2017 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2016055272 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781292162409 |
| Qualifying information |
paperback |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1292162406 |
| Qualifying information |
paperback |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781292162430 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781292162423 |
| Qualifying information |
eText |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
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| System control number |
000059038026 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
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| OCLC library identifier |
CHVBK |
| System control number |
507434161 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
CHBIS |
| System control number |
011109005 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)965154240 |
| Canceled/invalid control number |
(OCoLC)962354539 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
OCLCO |
| -- |
OCLCF |
| -- |
OCLCQ |
| -- |
YDX |
| -- |
YDX |
| -- |
OCLCO |
| -- |
UKWOH |
| -- |
DHA |
| -- |
CHVBK |
| -- |
OCLCO |
| -- |
OCLCQ |
| -- |
OCLCA |
| -- |
OCLCL |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
FIN |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
FIN |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657.3 ELL |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elliott, Barry, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Financial accounting and reporting : |
| Statement of responsibility, etc. |
Barry Elliott and Jamie Elliott. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
18th ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Harlow : |
| Name of producer, publisher, distributor, manufacturer |
Pearson Education Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2017. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxviii, 873 pages ; |
| Dimensions |
25 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
Book |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes bibliographical references and index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Preface -- Publisher's acknowledgements -- Introduction to accounting on a cash flow and accrual accounting basis -- Accounting and reporting on a cash flow basis -- Accounting and reporting on an accrual accounting basis -- Preparation of internal and published financial statements -- Preparation of financial statements of comprehensive income, changes in equity and financial position -- Annual report: additional financial disclosures -- Statements of cash flows -- Regulatory framework -- an attempt to achieve uniformity -- Financial reporting -- evolution of global standards -- Concepts : evolution of an international conceptual framework -- Ethical behaviour and implications for accountants -- Income and asset value measurement systems -- Income and asset value measurement : an economist's approach -- Accounting for price-level changes -- Revenue recognition -- Statement of financial position -- equity, liability and asset measurement and disclosure -- Share capital, distributable profits and reduction of capital -- Liabilities -- Financial instruments -- Employee benefits -- Taxation in company accounts -- Property, plant and equipment (ppe) -- Leasing -- Intangible assets -- Inventories -- Construction contracts -- Consolidated accounts -- Accounting for groups at the date of acquisition -- Preparation of consolidated statements of financial position after the date of acquisition -- Preparation of consolidated statements of income, changes in equity and cash flows -- Accounting for associates and joint arrangements -- Introduction to accounting for exchange differences -- Interpretation -- Earnings per share -- Review of financial statements for management purposes -- Analysis of published financial statements -- An introduction to digital financial reporting -- Accountability -- Corporate governance -- Integrated reporting sustainability -- environmental and social -- Index. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Providing a comprehensive overview of financial accounting and reporting, this text offers a balance of theoretical and conceptual coverage with up-to-date practical applications of current international standards. |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Eng. |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elliott, Barry, |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst00795379 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst00924782 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance and Accounting. |
| Source of heading or term |
eflch |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance and Accounting. |
| Source of heading or term |
ukslc |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Accounting - Financial accounting - Accounting and Reporting - Reporting |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elliott, Jamie, |
| Relator term |
author. |
| 758 ## - RESOURCE IDENTIFIER |
|---|
| Relationship information |
has work: |
| Label |
Financial accounting and reporting (Text) |
| Real World Object URI |
https://id.oclc.org/worldcat/entity/E39PCGJXMyXyVKqMrT48tjxKv3 |
| Relationship |
https://id.oclc.org/worldcat/ontology/hasWork |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| Edition |
18th ed. |
| Classification part |
TR 657.3 ELL |
| Item part |
|
| Call number prefix |
TR |
| Call number suffix |
ELL |
| Suppress in OPAC |
No |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) |
|---|
| h (OCLC) |
NO HOLDINGS IN GHUCC - 69 OTHER HOLDINGS |
