MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01679nam a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250520100553.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
70727783 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF 5635 .F56 1973 |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Financial accounting theory I : |
| Remainder of title |
issues and controversies / |
| Statement of responsibility, etc. |
edited by Stephen A. Zeff and Thomas F. Keller. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
SECOND EDITION |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
New York : |
| Name of publisher, distributor, etc. |
McGraw Hill Education, |
| Date of publication, distribution, etc. |
c1973 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
x, 623 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
23 cm |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Introduction -- 2. Problems Confronting the Accounting Profession -- 3. Income Determination: Generally -- 4. Valuation of Short-Live "tangible" Cost Factors -- 5. Valuation of Long-Live "tangible" Cost Factors -- 6. Goodwill, Other Intangibles -- 7. Nature Liabilities -- 8. Problems Confronting the Accounting Profession: Proposed Needs. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
In 1963, when we were compiling the first edition of this volume of edited readings, it was not usual in most universities to complement textbooks with articles drawn from the periodical literature. One of our objectives was to enable students and teachers to interweave critical and argumentative articles with standard textbook presentations in undergraduate and graduate courses. A second volume was added in 1969. These two volumes, together with readings books edited by others, have, we believe, encouraged many instructors to broaden their approaches to the subject and to make more extensive use of controversial writings. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Zeff, Stephen A.;Keller, Thomas F. |
| Relator term |
editor;editor |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
