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  <titleInfo>
    <title>Intermediate accounting</title>
    <subTitle>IFRS edition</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Kieso, Donald E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Weygandt, Jerry J.; Warfield, Terry D.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Hoboken, NJ</placeTerm>
    </place>
    <publisher>John Wiley &amp; Sons, Inc.</publisher>
    <dateIssued>©2018</dateIssued>
    <dateIssued encoding="marc">2018</dateIssued>
    <edition>Third edition, IFRS edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">und</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1 volume (various pagings):</extent>
    <extent>28 cm</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.</note>
  <note>in English</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">657.044 K54i 2018</classification>
  <identifier type="isbn">978-1-119-37293-6</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">251212</recordCreationDate>
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