MARC details
| 000 -LEADER |
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| fixed length control field |
02455nam a2200409 4500 |
| 001 - CONTROL NUMBER |
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| control field |
OTLid0000474 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
MnU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20201105133333.0 |
| 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 |
180907s2017 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 |
HF5001 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5625 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HG173 |
| 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 2 |
| 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 |
12 Current Liabilities -- 13 Long-Term Financial Liabilities -- 14 Complex Financial Instruments -- 15 Income Taxes -- 16 Pensions and Other Employment Benefits -- 17 Leases -- 18 Shareholders' Equity -- 19 Earnings per Share -- 20 Statement of Cash Flows -- 21 Changes and Errors -- 22 Putting It All Together: Disclosures and Analysis Overview -- Solutions To Exercises |
| 520 0# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE. This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. |
| 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 |
Business |
| Form subdivision |
Textbooks |
| 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 |
| 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/474">https://open.umn.edu/opentextbooks/textbooks/474</a> |
| Public note |
Access online version |
