MARC details
| 000 -LEADER |
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| fixed length control field |
02861nam a2200409 4500 |
| 001 - CONTROL NUMBER |
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| control field |
OTLid0000417 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
MnU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20201105133324.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m o d s |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180907s2016 mnu o 0 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
|
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
MnU |
| Language of cataloging |
eng |
| Transcribing agency |
MnU |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5625 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HG173 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5001 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Arnold, Glenn |
| Relator term |
author |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Intermediate Financial Accounting |
| Statement of responsibility, etc. |
Glenn Arnold |
| Number of part/section of a work |
Volume 1 |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
Open Textbook Library |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
Lyryx |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Open textbook library. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1 Review of Intro Financial Accounting -- 2 Why Accounting? -- 3 Financial Reporting -- 4 Financial Reports - Statement of Financial Position and Statement of Cash Flows -- 5 Revenue -- 6 Cash and Receivables -- 7 Inventory -- 8 Intercorporate Investments -- 9 Property, Plant, and Equipment -- 10 Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment -- 11 Intangible Assets and Goodwill -- Solutions To Exercises |
| 520 0# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants. The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments. |
| 542 1# - INFORMATION RELATING TO COPYRIGHT STATUS |
|---|
| Copyright statement |
Attribution |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
In English. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on print resource |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| Form subdivision |
Textbooks |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance |
| Form subdivision |
Textbooks |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business |
| Form subdivision |
Textbooks |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kyle, Suzanne |
| Relator term |
author |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Open Textbook Library |
| Relator term |
distributor |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://open.umn.edu/opentextbooks/textbooks/417">https://open.umn.edu/opentextbooks/textbooks/417</a> |
| Public note |
Access online version |
