MARC details
| 000 -LEADER |
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| fixed length control field |
02254nam a2200397 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
625170 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230419194723.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr|||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
120310s2012 enka sb 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780273763802 (ebook) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(StDuBDS)AH25270903 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
Uk |
| Language of cataloging |
eng |
| Transcribing agency |
Uk |
| Modifying agency |
StDuBDSZ |
| Description conventions |
rda |
| Modifying agency |
UkPrAHLS |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
FIN |
| Source |
ukslc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFC |
| Source |
thema |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nobes, Christopher, |
| Relator term |
author, |
| -- |
editor. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Comparative international accounting / |
| Statement of responsibility, etc. |
Christopher Nobes and Robert Parker. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
12th edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Harlow, England ; |
| Name of producer, publisher, distributor, manufacturer |
Pearson, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxi, 595 p. : |
| Other physical details |
ill. (black and white, and col.) |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Source |
rdacarrier |
| 366 ## - TRADE AVAILABILITY INFORMATION |
|---|
| Detailed date of publication |
20120217 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and indexes. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This text uncovers the conceptual and contextual foundations of IFRS and contrasts them with US GAAP, and other international differences which remain between countries such as China, France, Germany and Japan. |
| Expansion of summary note |
Now in its twelfth edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRSs) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
|---|
| Additional physical form available note |
Also available in printed form ISBN 9780273763796 |
| 533 ## - REPRODUCTION NOTE |
|---|
| Type of reproduction |
Electronic reproduction. |
| Agency responsible for reproduction |
Askews and Holts. |
| Note about reproduction |
Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Comparative accounting. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance and Accounting |
| Source of heading or term |
ukslc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| Source of heading or term |
thema |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Source of term |
lcsh |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Parker, R. H. |
| Fuller form of name |
(Robert Henry), |
| Relator term |
author, |
| -- |
editor. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://www.vlebooks.com/vleweb/product/openreader?id=WestLondon&isbn=9780273763802">http://www.vlebooks.com/vleweb/product/openreader?id=WestLondon&isbn=9780273763802</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
Do not suppress from OPAC |
| Source of classification or shelving scheme |
Dewey Decimal Classification |