Wiley GAAP for Governments 2014 : (Record no. 13388)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04558cam a2200781Ia 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn876512998 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20171224114608.0 |
| 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 cnu---unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140412s2014 nju o 001 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EBLCP |
| Language of cataloging | eng |
| Description conventions | pn |
| Transcribing agency | EBLCP |
| Modifying agency | N$T |
| -- | TEFOD |
| -- | DG1 |
| -- | AU@ |
| -- | OCLCO |
| -- | DEBSZ |
| -- | CUS |
| -- | OCLCQ |
| -- | OCLCF |
| -- | YDXCP |
| -- | OCLCQ |
| -- | TEFOD |
| -- | OCLCQ |
| -- | DEBBG |
| -- | OCLCQ |
| 019 ## - | |
| -- | 880917090 |
| -- | 900286511 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118888261 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 111888826X |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118888896 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118888898 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118888490 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118888499 |
| Qualifying information | (electronic bk.) |
| 029 1# - (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000052922821 |
| 029 1# - (OCLC) | |
| OCLC library identifier | CHBIS |
| System control number | 010259667 |
| 029 1# - (OCLC) | |
| OCLC library identifier | CHVBK |
| System control number | 325939772 |
| 029 1# - (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043396683 |
| 029 1# - (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043608722 |
| 029 1# - (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 405713630 |
| 029 1# - (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 449424022 |
| 029 1# - (OCLC) | |
| OCLC library identifier | NZ1 |
| System control number | 15581420 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)876512998 |
| Canceled/invalid control number | (OCoLC)880917090 |
| -- | (OCoLC)900286511 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 8574258C-9270-4E1A-9FB5-5D34562BADB3 |
| Source of stock number/acquisition | OverDrive, Inc. |
| Note | http://www.overdrive.com |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ9801 |
| Item number | .R384 2014 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 070000 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 338.2578145 |
| Edition number | 22 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ruppel, Warren. |
| 245 10 - TITLE STATEMENT | |
| Title | Wiley GAAP for Governments 2014 : |
| Remainder of title | Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments / |
| Statement of responsibility, etc | Warren Ruppel. |
| 246 3# - VARYING FORM OF TITLE | |
| Title proper/short title | GAAP for governments 2014 |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 9th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Hoboken : |
| Name of publisher, distributor, etc | Wiley, |
| Date of publication, distribution, etc | 2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (ix, 685 pages) |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 588 0# - | |
| -- | Print version record. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standardsExtremely useful and user-friendly examples, illustrations, and helpful practice hintsA comprehensive gui. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | New Developments -- Foundations of Governmental Accounting -- Fund Accounting Fundamentals -- General Fund and Special Revenue Funds -- Capital Projects Funds -- Debt Service Funds -- Proprietary Funds -- Fiduciary Funds -- Financial Statements Prepared by Governments -- The Importance of Budgets to Governments -- Definition of the Reporting Entity -- Cash and Investments-Valuation and Disclosures -- Derivative Instruments -- Capital Assets -- Debt and Other Obligations -- Landfill Closure and Postclosure Care Costs -- Postemployment Benefits-Pension and Other -- Compensated Absences -- Accounting for Leases -- Nonexchange Transactions -- Risk Financing and Insurance-Related Activities/Public Entity Risk Pools -- Pension and OPEB Plan Financial Statements -- Educational and Other Governmental Entities -- Appendix: Disclosure Checklist. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Finance, Public |
| General subdivision | Accounting |
| -- | Standards |
| Geographic subdivision | United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Local finance |
| General subdivision | Accounting |
| -- | Standards |
| Geographic subdivision | United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards |
| Geographic subdivision | United States. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards |
| Geographic subdivision | United States. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Finance, Public |
| General subdivision | Accounting |
| -- | Standards |
| Geographic subdivision | United States. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Local finance |
| General subdivision | Accounting |
| -- | Standards |
| Geographic subdivision | United States. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
| General subdivision | Industries |
| -- | General. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards. |
| Source of heading or term | fast |
| -- | (OCoLC)fst00795458 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Finance, Public |
| General subdivision | Accounting |
| -- | Standards. |
| Source of heading or term | fast |
| -- | (OCoLC)fst00924494 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Local finance |
| General subdivision | Accounting |
| -- | Standards. |
| Source of heading or term | fast |
| -- | (OCoLC)fst01001260 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| Source of heading or term | fast |
| -- | (OCoLC)fst01204155 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Print version: |
| Main entry heading | Ruppel, Warren. |
| Title | Wiley GAAP for governments 2014. |
| Place, publisher, and date of publication | Hoboken, N.J. : Wiley, ©2014 |
| International Standard Book Number | 9781118733851 |
| Record control number | (OCoLC)877889339 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781118888261 |
| Public note | Wiley Online Library |
| 938 ## - | |
| -- | EBL - Ebook Library |
| -- | EBLB |
| -- | EBL1666498 |
| 938 ## - | |
| -- | EBSCOhost |
| -- | EBSC |
| -- | 755961 |
| 938 ## - | |
| -- | YBP Library Services |
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| -- | DG1 |
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