Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
01284nam a2200241 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
00000000000000002931 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
DO-SdBDB |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230312185510.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
010101s20002000uk a fr 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0761966064 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DO-SdBDB |
| Language of cataloging |
spa |
| Transcribing agency |
DO-SdBDB |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
e-uk |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF 5681 .B2 .R87 2000 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rutherford, Brian A. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
An introduction to modern financial reporting theory / |
| Statement of responsibility, etc. |
Brian A. Rutherford. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
London : |
| Name of publisher, distributor, etc. |
Paul Chapman publishing, |
| Date of publication, distribution, etc. |
2000. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 179 páginas : |
| Other physical details |
ilustraciones a blanco y negro ; |
| Dimensions |
24 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Accounting and finance series |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Series editor's preface, vi -- |
| Title |
Preface, viii -- |
| -- |
Pronouncements cited, x -- |
| -- |
1. The Role of Financial Reporting Theory, 1 -- |
| -- |
2. The Objective of Financial Statements, 13 -- |
| -- |
3. Qualitative Characteristics of Financial Information, 31 -- |
| -- |
4. Elements of Financial Statements 1: Assets, 59 -- |
| -- |
5. Elements of Financial Statements II: Liabilities, 104 -- |
| -- |
6. Elements of Financial Statements III: Other Elements, 119 -- |
| -- |
7. Recognition, 137 -- |
| -- |
8. Measurement, 153 -- |
| -- |
9. Presentation of Financial Information, 160 -- |
| -- |
10. The Reporting Entity, 170 -- |
| -- |
Index, 175. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Estados financieros. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monografía - Colección General |
