MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01525nas a22002777a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20190425153933.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
170808b xxuqr|p| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| Source |
0155-9982 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
BPer. 657.05 |
| Item number |
Ac27 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5599 |
| Personal name |
McCartney, Sean. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accounting for producer needs : |
| Remainder of title |
the case of Britain's rail infrastructure/ |
| Statement of responsibility, etc. |
by Sean McCartney |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
--Amsterdam: |
| Name of publisher, distributor, etc. |
Elsevier, |
| Date of publication, distribution, etc. |
2015. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
pages 109-120 |
| 310 ## - CURRENT PUBLICATION FREQUENCY |
|---|
| Current publication frequency |
Quarterly. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Volume 39, issue 2 (June 2015) |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| 9 (RLIN) |
5407 |
| Title |
Accounting Forum. |
| 490 ## - SERIES STATEMENT |
|---|
| Volume/sequential designation |
Volume 39, issue 2 (June 2015) |
| International Standard Serial Number |
0155-9982 |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
Acadmic studies of the industries privatised in Britain since the mid-1980s have focused on regulation and performance. This paper discusses the impact of changes in accounting policies within the British railway industry, which has been almost completely neglected in the literature to date.<br/>The paper analyses the financial reporting of the railway infrastructure from 1992 to 2004: under state ownership, then asa a listed company and finanlly as a ;not-for-dividend' entity. At each stage the accountin treatment of the infrastructure assets has been subject to major manipulation to suit the needs the convenience of the industry's management not the users. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Changes in accounting policies |
| 9 (RLIN) |
5600 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5601 |
| Topical term or geographic name entry element |
Accounting |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial reporting |
| 9 (RLIN) |
10361 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| 9 (RLIN) |
5602 |
| Personal name |
Stittle, John. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Bansalan Periodicals |
