| 000 -LEADER |
| fixed length control field |
06436cam a22004818i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
| control field |
20230925095825.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
| fixed length control field |
m |o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
| fixed length control field |
cr_||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
210417s2021 nju of 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
| LC control number |
2021010966 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9781118572085 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9781119365723 |
| Qualifying information |
(epub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9781119365747 |
| Qualifying information |
(adobe pdf) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| Cancelled/invalid ISBN |
9781118572085 |
| Qualifying information |
(paperback) |
| 041 ## - LANGUAGE CODE |
| Language code of text/sound track or separate title |
eng. |
| 042 ## - AUTHENTICATION CODE |
| Authentication code |
pcc |
| 043 ## - GEOGRAPHIC AREA CODE |
| Geographic area code |
n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
| Classification number |
HF5658 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
| Classification number |
657/.3021873 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
| Preferred name for the person |
Flood, Joanne M., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
| Title |
Wiley GAAP : |
| Remainder of title |
financial statement disclosures manual / |
| Statement of responsibility, etc |
Joanne M. Flood. |
| 263 ## - PROJECTED PUBLICATION DATE |
| Projected publication date |
2108 |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
| Place of publication, distribution, etc |
Hoboken, New Jersey : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
[2021] |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
1 online resource |
| 336 ## - CONTENT TYPE |
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 490 ## - SERIES STATEMENT |
| Series statement |
Wiley Regulatory Reporting |
| 500 ## - GENERAL NOTE |
| General note |
Includes index. |
| 500 ## - GENERAL NOTE |
| General note |
About the Author<br/>Joanne Flood, CPA (New York, NY), is author of Wiley GAAP 2013 and Wiley Financial Statements Disclosure Checklist Online. Her experience includes 20 years at the AICPA managing, developing, and writing accounting and auditing training materials in a wide variety of media print, video and audio. She pioneered the AICPA’s e-learning product line and developed the AICPA online IFRS Certificate Program. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services.<br/>Teresa Anderson, CPA, CMA, is a consultant on accounting technical topics for continuing professional education, CPA examination review materials and college courses in accounting. She was a Technical Manager for the AICPA in the Professional Development area where she developed custom training courses for corporate clients and was the Content Lead for the IFRS Certificate Program. She has worked as content manager for two CPA review courses.<br/> |
| 520 ## - SUMMARY, ETC. |
| Summary, etc |
"For accountants, determining the correct wording and presentation formats for disclosures is a time consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book is a natural complement to Wiley GAAP and the digital Financial Statements Disclosure Checklist online product and provides users a complete set of Wiley tools to prepare their statements. Like Wiley GAAP and the Checklist, the Disclosures Manual is arranged according to the FASB Codification schema. The broad chapter headings are: Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. This arrangement enables the user to easily perform additional research, finding more detailed information on requirements in Wiley GAAP, the Checklist, or the Codification itself. The disclosures are referenced to FASB's Accounting Standards Codification"-- |
| Assigning source |
Provided by publisher. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
| Source of description note |
Description based on print version record and CIP data provided by publisher; resource not viewed. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Disclosure in accounting |
| General subdivision |
Standards |
| Geographic subdivision |
United States |
| Form subdivision |
Handbooks, manuals, etc. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Financial statements |
| General subdivision |
Standards |
| Geographic subdivision |
United States |
| Form subdivision |
Handbooks, manuals, etc. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards |
| Geographic subdivision |
United States |
| Form subdivision |
Handbooks, manuals, etc. |
| 655 #0 - INDEX TERM--GENRE/FORM |
| Genre/form data or focus term |
Electronic book. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
| Link text |
Full text available at Wiley Online Library Click here to view |
| Uniform Resource Identifier |
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119541882 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS |
| Source of classification or shelving scheme |
|
| Item type |
EBOOK |