| 000 -LEADER | |
|---|---|
| fixed length control field | 02449cam a22003618a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 36423 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240430145209.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 111014s2012 enk 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2011043051 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780273763796 (pbk.) : |
| Terms of availability | 171.80 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0273763792 (pbk.) : |
| Terms of availability | 171.80 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5625 |
| Item number | .C74 2012 |
| 069 ## - | |
| -- | 09222504 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) | |
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) | HF 5625 .C74 2012 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) | |
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) | HF 5625 .C74 2012 |
| 245 00 - TITLE STATEMENT | |
| Title | Comparative international accounting / |
| Statement of responsibility, etc | [edited by] Christopher Nobes and Robert Parker. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 12th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Harlow, England ; |
| -- | New York : |
| Name of publisher, distributor, etc | Pearson, |
| Date of publication, distribution, etc | 2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxi, 595 p.; |
| Other physical details | ill.; |
| Dimensions | 24 cm. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part I: SETTING THE SCENE -- 1.Introduction -- 2. Causes and examples of international differences -- 3. International classification of financial reporting -- 4. International harmonization -- Part II: FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP -- 5. The context of financial reporting by listed groups -- 6. The requirements of International Financial Reporting Standards -- 7. Different versions of IFRS practice -- 8. Financial reporting in the United States -- 9. Key financial reporting topics -- 10. Political lobbying on accounting standards US, UK, and international experience -- Part III: CHINA AND JAPAN -- 11. Financial reporting in China and Japan -- Part IV: FINANCIAL REPORTING BY INDIVIDUAL COMPANIES -- 12. The context of financial reporting by individual companies -- 13. Harmonization and transition in Europe -- 14. Making accounting rules for unlisted business entities in Europe -- 15. Accounting rules and practices of individual companies in Europe -- Part V: GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs -- 16. Group accounting -- 17. Foreign currency translation -- 18. Segment reporting -- Part VI: ENFORCEMENT AND ANALYSIS -- 19. Enforcement of financial reporting requirements {u2013} 20.International auditing {u2013} 21. International financial analysis. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Comparative accounting. |
| 9 (RLIN) | 130872 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Nobes, Christopher. |
| 9 (RLIN) | 16018 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Parker, R. H. |
| Fuller form of name | (Robert Henry) |
| 9 (RLIN) | 130873 |
| 852 1# - LOCATION/CALL NUMBER | |
| -- | P171.80usd |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) | |
| a | |
| b | 08-15-12 |
| c | 08-09-12 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | audmc |
| Operator's initials, OID (RLIN) | 08-09-12 |
| Cataloger's initials, CIN (RLIN) | m |
| First Date, FD (RLIN) | a |
| -- | - |
| -- | eng |
| -- | enk |
| -- | 0 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) | |
| g | 0 |
| i | 5071101 |
| j | 0 |
| l | audmc |
| o | - |
| p | 632.00 |
| q | - |
| r | - |
| s | - |
| t | 1 |
| u | 1 |
| v | 0 |
| w | 1 |
| x | 0 |
| y | i14040517 |
| z | 08-09-12 |
| Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | American University in Dubai | American University in Dubai | Main Collection | 2012-08-09 | 632.00 | 1 | HF 5625 .C74 2012 | 5071101 | 2023-11-07 | 632.00 | 2015-07-25 | Books |