The complete CPA reference / (Record no. 206118)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 06470cam a2200805Ma 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn807062223 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20170830082158.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr zn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120719s2012 njua obf 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118224403 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 111822440X |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118237618 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118237617 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118262528 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118262522 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119204121 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119204127 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118115886 |
| Qualifying information | (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118115880 |
| Qualifying information | (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781283960274 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1283960273 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000052891444 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHNEW |
| System control number | 000604285 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV041052846 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV041070076 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV041909094 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 397186665 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043394990 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)807062223 |
| Canceled/invalid control number | (OCoLC)824729282 |
| -- | (OCoLC)826853537 |
| -- | (OCoLC)876046671 |
| -- | (OCoLC)880745475 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | EA630CEF-5EC5-46B9-903D-C00986BACD3B |
| Source of stock number/acquisition | OverDrive, Inc. |
| Note | http://www.overdrive.com |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CtWfDGI |
| Language of cataloging | eng |
| Description conventions | pn |
| Transcribing agency | STF |
| Modifying agency | B24X7 |
| -- | OCLCO |
| -- | OCLCQ |
| -- | N$T |
| -- | YDXCP |
| -- | OCLCF |
| -- | UKDOC |
| -- | OCLCO |
| -- | TEFOD |
| -- | OCLCQ |
| -- | MHW |
| -- | EBLCP |
| -- | MEAUC |
| -- | DEBSZ |
| -- | AU@ |
| -- | CDX |
| -- | E7B |
| -- | IDEBK |
| -- | IIB |
| -- | H9Z |
| -- | UMI |
| -- | DEBBG |
| -- | TEFOD |
| -- | DG1 |
| -- | OCLCQ |
| -- | OCL |
| -- | OCLCQ |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5636 |
| Item number | .D377 2012eb |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 001010 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dauber, Nicky A. |
| 245 14 - TITLE STATEMENT | |
| Title | The complete CPA reference / |
| Statement of responsibility, etc. | Nick A. Dauber, Jae K. Shim, Joel G. Siegel. |
| Medium | [electronic resource] |
| 246 3# - VARYING FORM OF TITLE | |
| Title proper/short title | Complete certified public accountant reference |
| 250 ## - EDITION STATEMENT | |
| Edition statement | [5th ed.]. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Hoboken, N.J. : |
| Name of publisher, distributor, etc. | Wiley, |
| Date of publication, distribution, etc. | ©2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Previous ed. published as The vest pocket CPA / Joel G. Siegel, Nick Dauber, Jae K. Shim. 2008. |
| 500 ## - GENERAL NOTE | |
| General note | Title from title screen. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The Complete CPA Reference; Contents; About the Authors; Acknowledgments; Introduction; PART I COMMONLY USED GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; CHAPTER 1 Financial Statement Reporting: The Income Statement; Income Statement Format; Comprehensive Income; Extraordinary Items; Nonrecurring Items; Discontinued Operations; Revenue Recognition; Realization; At the Completion of Production; Requirements; During Production; Cash Basis; Recognition of Franchise Fee Revenue by the Franchisor; Other Revenue Considerations; Multiple Deliverables; Software Revenue Recognition. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Research and Development CostsAdvertising Costs; Restructuring Charges; Other Expense Considerations; Earnings per Share; Diluted Earnings per Share; Antidilutive Securities; CHAPTER 2 Financial Statement Reporting: The Balance Sheet; Assets; Accounts Receivable; Inventory; Fixed Assets; Depreciation; Capitalized Interest; Nonmonetary Transactions; Impairment or Disposal of Long-Lived Assets; Involuntary Conversion; Asset Retirement Obligations; Disclosure; Intangibles; Financial Assets; Insurance; Liabilities; Bonds Payable; Extinguishment of Debt; Estimated Liabilities. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Accounting for Compensated AbsencesAccounting for Special Termination Benefits to Employees; Refinancing of Short-Term Debt to Long-Term Debt; Callable Obligations by the Creditor; Disclosure of Long-Term Purchase Obligations; Exit or Disposal Activities; Fair Value Measurements; Fair Value Option for Financial Assets and Financial Liabilities; Electing the Fair Value Option; Events; Instrument Application; Balance Sheet; Statement of Cash Flows; Disclosures; Eligible Items at Effective Date; Available-for-Sale and Held-to-Maturity Securities; Stockholders' Equity; Preferred Stock. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Stock RetirementAppropriation of Retained Earnings (Reserve); Treasury Stock; Cost Method; Par Value Method; Quasi-Reorganization; Dividends; Stock Split; Stock Options; Debt Issued with Stock Warrants; Fractional Share Warrants; Disclosure; CHAPTER 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures; Statement of Cash Flows; Interim Reporting; Personal Financial Statements; Incorporation of a Business; Partnerships; Bonus Method; Goodwill Method; CHAPTER 4 Accounting and Disclosures; Hierarchy of GAAP; FASB Accounting Standards Codification; Accounting Changes. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Change in Accounting PrincipleChange in Accounting Estimate; Change in Reporting Entity; Correction of an Error; Prior-Period Adjustments; Disclosure of Accounting Policies; Development-Stage Companies; Troubled Debt Restructuring; Debtor; Creditor; Segmental Reporting; Imputing Interest on Notes; Accounting for Futures Contracts; Oil- and Gas-Producing Companies; CHAPTER 5 Key Financial Accounting Areas; Consolidations; Noncontrolling Interests in Consolidated Financial Statements; Business Combinations; Investments in Securities; Stock Investments; Market Value Adjusted; Equity Method. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The newly updated fast-reference problem solver The Complete CPA Desk Reference-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| Form subdivision | Handbooks, manuals, etc. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| Form subdivision | Handbooks, manuals, etc. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial statements. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
| General subdivision | Accounting |
| -- | Financial. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst00795379 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 655 #7 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Handbooks and manuals. |
| Source of term | fast |
| Authority record control number | (OCoLC)fst01423877 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Shim, Jae K. |
| Relator code | aut |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Siegel, Joel G. |
| Relator code | aut |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Siegel, Joel G. |
| Title of a work | Vest pocket CPA. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781118115886 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781119204121 |
| Public note | Wiley Online Library |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
No items available.