| 000 -LEADER |
|---|
| fixed length control field |
02109cam a2200277 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250319164815.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
021016s2002 njua 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0471227196 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780471227199 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0471227846 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780471227847 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
KUSN |
| Language of cataloging |
eng |
| Transcribing agency |
KUSN |
| Modifying agency |
KUSN |
| Description conventions |
rda |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5616.U5 |
| Item number |
G34 2003 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Wiley GAAP 2003 : |
| Remainder of title |
interpretation and application of generally accepted accounting principles / |
| Statement of responsibility, etc |
Patrick R. Delaney [and others] |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hoboken, N.J. : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
c2002 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
lxiii, 1104 pages : |
| Other physical details |
ill ; |
| Dimensions |
24 cm |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Title |
Authoritative Accounting Pronouncements |
| Miscellaneous information |
x -- |
| -- |
1 |
| Title |
Researching GAAP Problems |
| Miscellaneous information |
1 -- |
| -- |
2 |
| Title |
Balance Sheet |
| Miscellaneous information |
35 -- |
| -- |
3 |
| Title |
Statements of Income and Comprehensive Income |
| Miscellaneous information |
61 -- |
| -- |
4 |
| Title |
Statement of Cash Flows |
| Miscellaneous information |
95 -- |
| -- |
5 |
| Title |
Cash, Receivables, and Prepaid Expenses |
| Miscellaneous information |
112 -- |
| -- |
6 |
| Title |
Short-Term Investments and Financial Instruments |
| Miscellaneous information |
154 -- |
| -- |
7 |
| Title |
Inventory |
| Miscellaneous information |
219 -- |
| -- |
8 |
| Title |
Revenue Recognition--Evolving Principles and Specialized Applications |
| Miscellaneous information |
252 -- |
| -- |
9 |
| Title |
Long-Lived Assets |
| Miscellaneous information |
324 -- |
| -- |
10 |
| Title |
Investments |
| Miscellaneous information |
387 -- |
| -- |
11 |
| Title |
Business Combinations and Consolidated Financial Statements |
| Miscellaneous information |
436 -- |
| -- |
12 |
| Title |
Current Liabilities and Contingencies |
| Miscellaneous information |
512 -- |
| -- |
13 |
| Title |
Long-Term Debt |
| Miscellaneous information |
527 -- |
| -- |
14 |
| Title |
Leases |
| Miscellaneous information |
564 -- |
| -- |
15 |
| Title |
Income Taxes |
| Miscellaneous information |
615 -- |
| -- |
16 |
| Title |
Pensions |
| Miscellaneous information |
666 -- |
| -- |
17 |
| Title |
Stockholders' Equity |
| Miscellaneous information |
695 -- |
| -- |
18 |
| Title |
Earnings Per Share |
| Miscellaneous information |
769 -- |
| -- |
19 |
| Title |
Interim and Segment Reporting |
| Miscellaneous information |
789 -- |
| -- |
20 |
| Title |
Accounting Changes and Correction of Errors |
| Miscellaneous information |
805 -- |
| -- |
21 |
| Title |
Foreign Currency |
| Miscellaneous information |
828 -- |
| -- |
22 |
| Title |
Personal Financial Statements |
| Miscellaneous information |
853 -- |
| -- |
23 |
| Title |
Specialized Industry GAAP |
| Miscellaneous information |
860 -- |
| -- |
Appendix |
| Title |
A Disclosure Checklist |
| Miscellaneous information |
975 -- |
| -- |
Appendix B |
| Title |
International vs. US Accounting Standards |
| Miscellaneous information |
1014 |
| 520 0# - SUMMARY, ETC. |
|---|
| Summary, etc |
The latest edition of this definitive, annual guide includes both AICPA accounting Standards Abstracts, explains them with relevant terminology and contains practice-oriented, real-world examples |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards |
| 9 (RLIN) |
6588 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards |
| Geographic subdivision |
United States |
| 9 (RLIN) |
6589 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Delaney, Patrick R |
| 9 (RLIN) |
6590 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Books |
