MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03152cam a2200421 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
bcotR000203 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| 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)1000616198 |
| 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 |
A76 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 1 / |
| 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, 576 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 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"--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 |
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=9f29a3d9-db42-4c49-95bb-7c00faee2a42&contributor=&keyword=&subject=">https://open.bccampus.ca/find-open-textbooks/?uuid=9f29a3d9-db42-4c49-95bb-7c00faee2a42&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/9f29a3d9-db42-4c49-95bb-7c00faee2a42/1/ArnoldKyle-IntermFinAcct-Vol1-2017A.pdf">http://solr.bccampus.ca:8001/bcc/file/9f29a3d9-db42-4c49-95bb-7c00faee2a42/1/ArnoldKyle-IntermFinAcct-Vol1-2017A.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> |
