The terminology of going concern standard: (Record no. 8372)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 00971nam a22002777a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 555560 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190912180515.0 |
| 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 | 190912c mr|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 | C839 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 6249 |
| Personal name | Daugherty, Brian |
| 245 ## - TITLE STATEMENT | |
| Title | The terminology of going concern standard: |
| Remainder of title | How subtle differences in wording can have a big impact/ |
| Statement of responsibility, etc. | by Brian Daugherty, Carol Callaway Dee, Dinese Dickins, and Julia Higgs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | ---New York |
| Name of publisher, distributor, etc. | New York State Society of Certified Public Accountants, |
| Date of publication, distribution, etc. | c2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pages 35-40 |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | The CPA Journal |
| Number of part/section of a work | pages 35-40 |
| International Standard Serial Number | 0732-8435 |
| 9 (RLIN) | 12385 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Terms and phrases - standards |
| 9 (RLIN) | 12386 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting-terminology |
| 9 (RLIN) | 12387 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 12384 |
| Personal name | Dee, Carol Callaway |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 6254 |
| Personal name | Dickins, Denise |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 6255 |
| Personal name | Higgs, Julia |
| 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 | Inventory number | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | 09/12/2019 | 555560 | BPer.657.05 C839 | 555560 | 09/12/2019 | 09/12/2019 | Bansalan Periodicals |