Accounting ethics / (Record no. 4607)
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| 000 -LEADER | |
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| fixed length control field | 03069nam a2200373Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260803094101.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251212s2011 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-1-4051-9613-0 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | 174.9657 D94 2011 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Duska, Ronald |
| 245 1# - TITLE STATEMENT | |
| Title | Accounting ethics / |
| Statement of responsibility, etc. | Ronald Duska. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cheschester, wset sussey : |
| Name of publisher, distributor, etc. | Wiley-Blackwell, |
| Date of publication, distribution, etc. | 2011. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2nd |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xi, 241 p.: |
| 300 ## - PHYSICAL DESCRIPTION | |
| Dimensions | 23 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 | English |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The nature of accounting and the chief ethical difficulty: true disclosure -- Ethical behavior in accounting: what is ethics? -- Ethical behavior in accounting: ethical theory -- Accounting as a profession: characteristics of a profession -- Accounting codes of conduct -- The rules of the code of conduct -- The auditing function -- The ethics of managerial accounting -- The ethics of tax accounting -- Ethics applied to the accounting firm -- Afterword: current debates on accounting issues -- Appendix A: Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B: The IMA Code of Conduct for management accountants. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "This new edition of Accounting Ethics has been comprehensively updated to deal with the rapid changes in standards and regulations which have occurred within the accounting profession since 2002. The authors systematically explore the new range of ethical issues which have emerged in recent years, including the significant impact on approaches to ethical problems which resulted from the Sarbanes-Oxley Act, the financial crisis of 2008, and the move to replace GAAP with the International Financial Reporting Standards (IFRS). The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants` responsibilities; it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices. The new topics are addressed in a section which highlights the debates over the use of fair-value accounting and principles- versus rules-based standards. With the additional expertise of Julie Ragatz as co-author, Accounting Ethics, 2nd Edition remains a significant and highly informative text for anyone studying or working in the area of Business Ethics."--P. 4 of cover. |
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| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| General subdivision | Moral and ethical aspects |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accountants |
| General subdivision | Professional ethics |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Duska, Brenda Shay; Ragatz, Julie |
| 944 ## - | |
| -- | CIR |
| 943 ## - EQUIVALENCE OR CROSS-REFERENCE--COLLECTIVE TITLE [OBSOLETE] [CAN/MARC only] | |
| -- | 0 |
| -- | 0 |
| Date of treaty signing | 0 |
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| Date of a work | 0 |
| Miscellaneous information | 1 |
| Medium | 0 |
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| 953 ## - | |
| -- | HED4130 |
| 953 ## - | |
| -- | CollLib |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Institution code [OBSOLETE] | rizal |
| -- | 2015-04-07 23:18:23 |
| -- | mlsalud |
| Edition | 2025-07-03 14:58:40 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| MyRDA biblio | 4626 |
| 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 | 174.9657 D94 | HED4130 | 06/02/2026 | 12/21/2025 | Books |