The complete CPA reference / (Record no. 12137)
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fixed length control field | 07022cam a2200937Ma 4500 |
001 - CONTROL NUMBER | |
control field | ocn807062223 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OCoLC |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20171224114040.0 |
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 zn||||||||| |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 120719s2012 njua obf 001 0 eng d |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | CtWfDGI |
Language of cataloging | eng |
Description conventions | pn |
Transcribing agency | STF |
Modifying agency | B24X7 |
-- | OCLCO |
-- | OCLCQ |
-- | N$T |
-- | YDXCP |
-- | OCLCF |
-- | UKDOC |
-- | OCLCO |
-- | TEFOD |
-- | OCLCQ |
-- | MHW |
-- | EBLCP |
-- | MEAUC |
-- | DEBSZ |
-- | AU@ |
-- | CDX |
-- | E7B |
-- | IDEBK |
-- | IIB |
-- | H9Z |
-- | UMI |
-- | DEBBG |
-- | TEFOD |
-- | DG1 |
-- | OCLCQ |
-- | OCL |
-- | OCLCQ |
019 ## - | |
-- | 824729282 |
-- | 826853537 |
-- | 876046671 |
-- | 880745475 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781118224403 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 111822440X |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781118237618 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 1118237617 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781118262528 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 1118262522 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781119204121 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 1119204127 |
Qualifying information | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781118115886 |
Qualifying information | (pbk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 1118115880 |
Qualifying information | (pbk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781283960274 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 1283960273 |
029 1# - (OCLC) | |
OCLC library identifier | AU@ |
System control number | 000052891444 |
029 1# - (OCLC) | |
OCLC library identifier | CHNEW |
System control number | 000604285 |
029 1# - (OCLC) | |
OCLC library identifier | DEBBG |
System control number | BV041052846 |
029 1# - (OCLC) | |
OCLC library identifier | DEBBG |
System control number | BV041070076 |
029 1# - (OCLC) | |
OCLC library identifier | DEBBG |
System control number | BV041909094 |
029 1# - (OCLC) | |
OCLC library identifier | DEBSZ |
System control number | 397186665 |
029 1# - (OCLC) | |
OCLC library identifier | DEBBG |
System control number | BV043394990 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (OCoLC)807062223 |
Canceled/invalid control number | (OCoLC)824729282 |
-- | (OCoLC)826853537 |
-- | (OCoLC)876046671 |
-- | (OCoLC)880745475 |
037 ## - SOURCE OF ACQUISITION | |
Stock number | EA630CEF-5EC5-46B9-903D-C00986BACD3B |
Source of stock number/acquisition | OverDrive, Inc. |
Note | http://www.overdrive.com |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HF5636 |
Item number | .D377 2012eb |
072 #7 - SUBJECT CATEGORY CODE | |
Subject category code | BUS |
Subject category code subdivision | 001010 |
Source | bisacsh |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 657 |
Edition number | 23 |
049 ## - LOCAL HOLDINGS (OCLC) | |
Holding library | MAIN |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Dauber, Nicky A. |
245 14 - TITLE STATEMENT | |
Title | The complete CPA reference / |
Statement of responsibility, etc | Nick A. Dauber, Jae K. Shim, Joel G. Siegel. |
246 3# - VARYING FORM OF TITLE | |
Title proper/short title | Complete certified public accountant reference |
250 ## - EDITION STATEMENT | |
Edition statement | [5th ed.]. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Place of publication, distribution, etc | Hoboken, N.J. : |
Name of publisher, distributor, etc | John Wiley & Sons, |
Date of publication, distribution, etc | ©2012. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 1 online resource |
336 ## - | |
-- | text |
-- | txt |
-- | rdacontent |
337 ## - | |
-- | computer |
-- | c |
-- | rdamedia |
338 ## - | |
-- | online resource |
-- | cr |
-- | rdacarrier |
500 ## - GENERAL NOTE | |
General note | Previous ed. published as The vest pocket CPA / Joel G. Siegel, Nick Dauber, Jae K. Shim. 2008. |
500 ## - GENERAL NOTE | |
General note | Title from title screen. |
504 ## - BIBLIOGRAPHY, ETC. NOTE | |
Bibliography, etc | Includes bibliographical references and index. |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | The Complete CPA Reference; Contents; About the Authors; Acknowledgments; Introduction; PART I COMMONLY USED GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; CHAPTER 1 Financial Statement Reporting: The Income Statement; Income Statement Format; Comprehensive Income; Extraordinary Items; Nonrecurring Items; Discontinued Operations; Revenue Recognition; Realization; At the Completion of Production; Requirements; During Production; Cash Basis; Recognition of Franchise Fee Revenue by the Franchisor; Other Revenue Considerations; Multiple Deliverables; Software Revenue Recognition. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Research and Development CostsAdvertising Costs; Restructuring Charges; Other Expense Considerations; Earnings per Share; Diluted Earnings per Share; Antidilutive Securities; CHAPTER 2 Financial Statement Reporting: The Balance Sheet; Assets; Accounts Receivable; Inventory; Fixed Assets; Depreciation; Capitalized Interest; Nonmonetary Transactions; Impairment or Disposal of Long-Lived Assets; Involuntary Conversion; Asset Retirement Obligations; Disclosure; Intangibles; Financial Assets; Insurance; Liabilities; Bonds Payable; Extinguishment of Debt; Estimated Liabilities. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Accounting for Compensated AbsencesAccounting for Special Termination Benefits to Employees; Refinancing of Short-Term Debt to Long-Term Debt; Callable Obligations by the Creditor; Disclosure of Long-Term Purchase Obligations; Exit or Disposal Activities; Fair Value Measurements; Fair Value Option for Financial Assets and Financial Liabilities; Electing the Fair Value Option; Events; Instrument Application; Balance Sheet; Statement of Cash Flows; Disclosures; Eligible Items at Effective Date; Available-for-Sale and Held-to-Maturity Securities; Stockholders' Equity; Preferred Stock. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Stock RetirementAppropriation of Retained Earnings (Reserve); Treasury Stock; Cost Method; Par Value Method; Quasi-Reorganization; Dividends; Stock Split; Stock Options; Debt Issued with Stock Warrants; Fractional Share Warrants; Disclosure; CHAPTER 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures; Statement of Cash Flows; Interim Reporting; Personal Financial Statements; Incorporation of a Business; Partnerships; Bonus Method; Goodwill Method; CHAPTER 4 Accounting and Disclosures; Hierarchy of GAAP; FASB Accounting Standards Codification; Accounting Changes. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Change in Accounting PrincipleChange in Accounting Estimate; Change in Reporting Entity; Correction of an Error; Prior-Period Adjustments; Disclosure of Accounting Policies; Development-Stage Companies; Troubled Debt Restructuring; Debtor; Creditor; Segmental Reporting; Imputing Interest on Notes; Accounting for Futures Contracts; Oil- and Gas-Producing Companies; CHAPTER 5 Key Financial Accounting Areas; Consolidations; Noncontrolling Interests in Consolidated Financial Statements; Business Combinations; Investments in Securities; Stock Investments; Market Value Adjusted; Equity Method. |
520 ## - SUMMARY, ETC. | |
Summary, etc | The newly updated fast-reference problem solver The Complete CPA Desk Reference-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting |
Form subdivision | Handbooks, manuals, etc. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting |
Form subdivision | Handbooks, manuals, etc. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Financial statements. |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
General subdivision | Accounting |
-- | Financial. |
Source of heading or term | bisacsh |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting. |
Source of heading or term | fast |
-- | (OCoLC)fst00795379 |
655 #4 - INDEX TERM--GENRE/FORM | |
Genre/form data or focus term | Electronic books. |
655 #7 - INDEX TERM--GENRE/FORM | |
Genre/form data or focus term | Handbooks and manuals. |
Source of term | fast |
-- | (OCoLC)fst01423877 |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Shim, Jae K. |
Relator code | aut |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Siegel, Joel G. |
Relator code | aut |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Siegel, Joel G. |
Title of a work | Vest pocket CPA. |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
Display text | Print version: |
International Standard Book Number | 9781118115886 |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781119204121 |
Public note | Wiley Online Library |
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