MARC details
| 000 -LEADER |
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| fixed length control field |
02362cam a22003498i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
22289227 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
NU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250113142733.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m |o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr_||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
211028s2022 nju ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2021042360 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
978-1-292-39980-5 |
| Qualifying information |
(paperback) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
NU FAIRVIEW |
| Transcribing agency |
NU FAIRVIEW |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF 5636 E45 2022 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
23/eng/20211028 |
| 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. |
| 246 3# - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Financial accounting & reporting |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Twentieth Edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hoboken, NJ : |
| Name of publisher, distributor, etc. |
Pearson, |
| Date of publication, distribution, etc. |
c2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxiv, 801 pages ; |
| Other physical details |
25 cm. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Revised edition of the authors's Financial accounting and reporting, [2019] |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Part 1 : Introduction to Accounting on a Cash Flow and Accrual Accounting Basis. -- Part 2 : Preparation of Internal and Published Financial Statements. -- Part 3 : Regulatory Framework – An Attempt to Achieve Uniformity. -- Part 4 : Statement of Financial Position – Equity, Liability and Asset Measurement and Disclosure. -- Part 5 : Consolidated Accounts. -- Part 6 : Interpretation. -- Part 7 : Accountability. -- |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Financial accounting is the accurate recording of all transactions and combining these into a statement which shows the performance for an accounting period which is normally a year and a statement which shows the resources and liabilities at the end of the period. Financial reporting presents the performance, the resources and liabilities to the stakeholders in accordance with International Financial Reporting Standards. It is a dynamic area, intellectually demanding and full of interest. It aims to inform and provide the information in way that holds management to account and is "decision useful" by making inter-period and interfirm comparisons more accessible. We see it as extremely important that the text should reflect this and be kept current"-- |
| Assigning source |
Provided by publisher. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on print version record and CIP data provided by publisher; resource not viewed. |
| 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. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elliott, Jamie, |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Books |
| Suppress in OPAC |
No |
