MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02771cam a2200433 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
bcotR000202 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210215102159.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
m u |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr cn ---uuuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
170726s2017 abc o 000 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1000616140 |
| 037 ## - SOURCE OF ACQUISITION |
|---|
| Source of stock number/acquisition |
BCOpenCampus |
| Terms of availability |
CostFree |
| Form of issue |
FormOnline |
| Additional format characteristics |
AccessOpen |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
BNM |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Modifying agency |
CaBSKC |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5625 |
| Item number |
A762 2017eb |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Arnold, Glenn, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Intermediate financial accounting. |
| Number of part/section of a work |
Volume 2 / |
| Statement of responsibility, etc. |
by Glenn Arnold & Suzanne Kyle ; edited by Athabasca University. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Version 2017 - Revision A. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
Lyryx, |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
BCcampus, BC Open Textbook Project |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xii, 568 pages) |
| 500 ## - GENERAL NOTE |
|---|
| General note |
This work is licensed under the Creative Commons Attribution-NonCommercial-ShareAlike License. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
This bibliographic record is available under the Creative Commons CC0 "No Rights Reserved" license. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"This text is intended to be 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"--BC Campus website. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on online resource; title from pdf title page (viewed on July 26, 2017). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| Form subdivision |
Textbooks. |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 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 |
Athabasca University, |
| Relator term |
editor. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Lyryx Learning, |
| Relator term |
issuing body. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
BC Open Textbook Project, |
| Relator term |
distributor. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
BCcampus. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
BC Open Textbook Project title homepage |
| Uniform Resource Identifier |
<a href="https://open.bccampus.ca/find-open-textbooks/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&contributor=&keyword=&subject=">https://open.bccampus.ca/find-open-textbooks/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&contributor=&keyword=&subject=</a> |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
BC Open Textbook Project |
| Uniform Resource Identifier |
<a href="http://solr.bccampus.ca:8001/bcc/file/74d3c256-ae2d-4551-b1f9-d9139a9d6752/1/ArnoldKyle-IntermFinAcct-Vol2-2017A.pdf">http://solr.bccampus.ca:8001/bcc/file/74d3c256-ae2d-4551-b1f9-d9139a9d6752/1/ArnoldKyle-IntermFinAcct-Vol2-2017A.pdf</a> |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
HTML file |
| Uniform Resource Identifier |
<a href="https://lifa1.lyryx.com/open_intermfa/">https://lifa1.lyryx.com/open_intermfa/</a> |
