Accounting Theory Volume 3 (Record no. 80162)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02256nam a2200181Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140223b2009 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781847876096 |
| Terms of availability | 0.00 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| Item number | ACC |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Wolk, Harry I. |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting Theory Volume 3 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Los Angeles |
| Name of publisher, distributor, etc. | Sage Publications |
| Date of publication, distribution, etc. | 2009 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 331p |
| 500 ## - GENERAL NOTE | |
| General note | SECTION VI: APPLIED ACCOUNTING THEORY A. Income Tax Allocation Comprehensive Tax Allocation: Let's Stop Taking Some Misconceptions for Granted Acccelerated Depreciation and the Allocation of Income Taxes Discounting Deferred Tax Liabilities pp. 655-665 B. Leases Lease Capitalization and the Transaction Concept Leasing and Financial Statements Accounting for Leases - A New Framework C. Pensions and Other Postretirement Liabilities Alternative Accounting Treatments for Pensions A Conceptual Framework Analysis of Pension and Other Postretirement Benefit Accounting OPEB: Improved Reporting or the Last Straw D. Consolidations An Examination of Financial Reporting Alternatives for Associated Enterprises Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis and SFAS 141 and 142 Proportionate Consolidation and Financial Analysis The Evolution of Consolidated Financial Reporting in Australia Foreign Currency Translation Research: Review and Synthesis The Implementation of SFAS Number 52: Did the Functional Currency Approach Prevail? Financial Accounting Developments in the European Union: Past Events and Future Prospects E. Intangibles Accounting for Research and Development Costs The Boundaries of Financial Accounting and How to Extend Them The Capitalization, Amortization, and Value Added Relevance of R & D Accounting for Brands in France and Germany Compared With IAS 38 (Intangible Assets: An Illustration of the Difficulty of International Harmonization) Accounting for Intangible Assets in Scandinavia, the U.K., and U.S. and the IASB: Challenges and a Solution |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| Personal name | Accounting |
| 890 ## - | |
| -- | UK |
| 891 ## - | |
| -- | Money - Accounting {QuickPic} |
| 995 ## - RECOMMENDATION 995 [LOCAL, UNIMARC FRANCE] | |
| -- | ACC |
| -- | 008764 |
| -- | MGT-FIN |
| -- | 7055.25 |
| -- | 0 |
| -- | 049 |
| -- | 101116 |
| -- | 0 |
| -- | 0.00 |
| -- | 11758.75 40% P R-P R |
| -- | 20091101 |
| -- | C |
| -- | 20091230 |
| -- | Himanshu Book Co. |
| -- | Reference |
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