Accounting Theory Volume 3 (Record no. 80162)

MARC details
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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