| 000 -LEADER |
|---|
| fixed length control field |
01581nam a22002657a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CITU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20211005145951.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
211005b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
053883644X |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Wolk, Harry I. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accounting theory : |
| Remainder of title |
a conceptual and institutional approach / |
| Statement of responsibility, etc |
Harry I. Wolk, Michael G. Tearney. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fourth edition. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Cincinnati, Ohio : |
| Name of publisher, distributor, etc |
South-Western Pub., |
| Date of publication, distribution, etc |
©1997. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xiv, 658 pages ; |
| Dimensions |
24 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 ## - CONTENTS |
|---|
| Formatted contents note |
An Introduction to Accounting Theory; Accounting Theory and Accounting Research; Development of the Institutional Structure of Financial Accounting; The Economics of Financial Reporting Regulation; Postulates, Principles and Concepts; The Search for Objectives; The Conceptual Framework; Usefulness of Accounting Information to Investors and Creditors; Uniformity and Disclosure -- Some Policy-Making Directions; The Income Statement; The Balance Sheet; Statement of Cash Flows; Accounting for Inflation and Changing Prices; Income Taxes and Financial Accounting; Oil and Gas Accounting; Pensions and Other Postretirement Benefits; Leases; Inter Corporate Equity Investments; Issues in International Accounting. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
|---|
| Additional physical form available note |
Online version: Accounting theory.(894768749), Wolk, Harry I. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tearney, Michael G. |
| Relator term |
author |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
BOOK |