Distinguishing debt from equity: (Record no. 4643)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00886nab a22002777a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 555565 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20191009152806.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | amr|p|r|||| 00| 0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170814b xxumr|p| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0732-8435 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BPer. 657.05 |
| Item number | C33 |
| Edition number | 2013 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 6263 |
| Personal name | Chiang, Wei-Chih |
| 245 ## - TITLE STATEMENT | |
| Title | Distinguishing debt from equity: |
| Remainder of title | a practical assist / |
| Statement of responsibility, etc. | by Wei-Chih Chiang |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | --New York.: |
| Name of publisher, distributor, etc. | The New York State Society of Certified Public Accountants, |
| Date of publication, distribution, etc. | January 2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pages 52-55. |
| Dimensions | 26.8cm. |
| 310 ## - CURRENT PUBLICATION FREQUENCY | |
| Current publication frequency | Monthly |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION | |
| Dates of publication and/or sequential designation | Volume LXXXIII, number 1 (January 2013) |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| 9 (RLIN) | 5653 |
| Title | The CPA Journal. |
| 490 ## - SERIES STATEMENT | |
| Series statement | The CPA Journal |
| Volume/sequential designation | Volume LXXXIII, number 1 |
| International Standard Serial Number | 0732-8435 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| 9 (RLIN) | 4102 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 5760 |
| Personal name | Englebrecht, Ted D. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Bansalan Periodicals |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Current library | Date acquired | Serial Enumeration / chronology | Inventory number | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | 08/14/2017 | Monthly | 555565 | BPer. 657.05 C33 | 08/14/2017 | 08/14/2017 | Bansalan Periodicals |