Financial accounting and reporting / (Record no. 12859)

MARC details
000 -LEADER
fixed length control field 02148nam a2200373Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260803094248.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 251212s2022 xx 000 0 und d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781292399805
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number 657 El581 2022
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Elliott, Jamie
245 1# - TITLE STATEMENT
Title Financial accounting and reporting /
Statement of responsibility, etc. Jamie Elliott, Barry Elliott.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Harlow, England :
Name of publisher, distributor, etc. Pearson,
Date of publication, distribution, etc. 2022.
250 ## - EDITION STATEMENT
Edition statement Twentieth edition
300 ## - PHYSICAL DESCRIPTION
Extent xxiv, 801 pages:
Other physical details illustrations
300 ## - PHYSICAL DESCRIPTION
Dimensions 24 cm
336 ## - CONTENT TYPE
Content type term text
337 ## - MEDIA TYPE
Media type term unmediated
338 ## - CARRIER TYPE
Carrier type term volume
500 ## - GENERAL NOTE
General note Includes bibliographic references and index
546 ## - LANGUAGE NOTE
Language note in English
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Introduction To Accounting on a Cash Flow and Accrual Accounting Basis -- Preparation of Internal and Published Financial Statements -- Regulatory Framework-An attempt to achieve uniformity -- Statement of Financial Position-Equity,Liability and Asset Measurement and Disclosure -- Consolidated Accounts --Interpretation -- 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"-- Provided by publisher.
591 ## -
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650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Financial statements
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Elliott, Barry
944 ## -
-- CIR
943 ## - EQUIVALENCE OR CROSS-REFERENCE--COLLECTIVE TITLE [OBSOLETE] [CAN/MARC only]
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Date of treaty signing 0
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Date of a work 0
Miscellaneous information 0
Medium 1
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944 ## -
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953 ## -
-- HED6709
953 ## -
-- College Library
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Institution code [OBSOLETE] aambid
-- 2024-11-18 14:26:27
-- dsolimen
Edition 2024-11-21 09:37:36
998 ## - LOCAL CONTROL INFORMATION (RLIN)
MyRDA biblio 12980
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     FEU - Cavite Higher Education FEU - Cavite Higher Education HED Library 12/21/2025 CIR 657 El581 2022 HED6709 06/02/2026 12/21/2025 Books