| 000 | 02771cam a2200433 i 4500 | ||
|---|---|---|---|
| 001 | bcotR000202 | ||
| 005 | 20210215102159.0 | ||
| 006 | m u | ||
| 007 | cr cn ---uuuuu | ||
| 008 | 170726s2017 abc o 000 0 eng d | ||
| 035 | _a(OCoLC)1000616140 | ||
| 037 |
_bBCOpenCampus _cCostFree _fFormOnline _gAccessOpen |
||
| 040 |
_aBNM _beng _erda _dCaBSKC |
||
| 050 | 4 |
_aHF5625 _bA762 2017eb |
|
| 100 | 1 |
_aArnold, Glenn, _eauthor. |
|
| 245 | 1 | 0 |
_aIntermediate financial accounting. _nVolume 2 / _cby Glenn Arnold & Suzanne Kyle ; edited by Athabasca University. |
| 250 | _aVersion 2017 - Revision A. | ||
| 264 | 1 | _bLyryx, | |
| 264 | 2 | _bBCcampus, BC Open Textbook Project | |
| 300 | _a1 online resource (xii, 568 pages) | ||
| 500 | _aThis work is licensed under the Creative Commons Attribution-NonCommercial-ShareAlike License. | ||
| 500 | _aThis bibliographic record is available under the Creative Commons CC0 "No Rights Reserved" license. | ||
| 520 | _a"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 | _aDescription based on online resource; title from pdf title page (viewed on July 26, 2017). | ||
| 650 | 0 |
_aAccounting _vTextbooks. |
|
| 655 | 0 | _aElectronic books. | |
| 700 | 1 |
_aKyle, Suzanne, _eauthor. |
|
| 710 | 2 |
_aAthabasca University, _eeditor. |
|
| 710 | 2 |
_aLyryx Learning, _eissuing body. |
|
| 710 | 2 |
_aBC Open Textbook Project, _edistributor. |
|
| 710 | 2 | _aBCcampus. | |
| 856 | 4 | 0 |
_3BC Open Textbook Project title homepage _uhttps://open.bccampus.ca/find-open-textbooks/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&contributor=&keyword=&subject= |
| 856 | 4 | 0 |
_3BC Open Textbook Project _uhttp://solr.bccampus.ca:8001/bcc/file/74d3c256-ae2d-4551-b1f9-d9139a9d6752/1/ArnoldKyle-IntermFinAcct-Vol2-2017A.pdf |
| 856 | 4 | 0 |
_3HTML file _uhttps://lifa1.lyryx.com/open_intermfa/ |
| 999 |
_c28342 _d28342 |
||