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  <titleInfo>
    <title>Financial accounting</title>
    <subTitle>International financial reporting standards</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Harrison, Walter T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
  </name>
  <name type="personal">
    <namePart>Thomas, C. William</namePart>
  </name>
  <name type="personal">
    <namePart>Tietz,Wendy M.</namePart>
  </name>
  <name type="personal">
    <namePart>Suwardy, Themin.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>Pearson</publisher>
    <dateIssued>©2018</dateIssued>
    <dateIssued encoding="marc">2017</dateIssued>
    <edition>Eleventh Edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxii, 779 pages : color illustrations ; 28 cm</extent>
  </physicalDescription>
  <tableOfContents>Preface -- Visual walk-through -- The financial statements -- Transaction analysis -- Accrual accounting &amp; income -- Internal control &amp; cash -- Short-term investments &amp; receivables -- Inventory &amp; cost of goods sold -- Plant assets, natural resources, &amp; intangibles -- Long-term investments &amp; the time value of money -- Liabilities -- Stockholders' equity -- Evaluating performance: earnings quality, the income statement, &amp; the statement of comprehensive income -- Financial statement analysis -- Appendix a: amazon.com 2012 annual report -- Appendix b: yum! brands, inc. annual report 2012 -- Appendix c: typical charts of accounts for different types of businesses -- Appendix d: summary of generally accepted accounting principles (gaap) -- Appendix e: summary of differences between u.s. gaap and ifrs cross referenced to -- Company index.</tableOfContents>
  <note type="statement of responsibility">Walter T. Harrison Jr.,Charles T. Horngren,  C. William (Bill) Thomas, and Wendy M. Tietz, </note>
  <note>Revised edition of Financial accounting, 2015.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting--Standards</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial statements--Standards</topic>
  </subject>
  <classification authority="ddc" edition="23">657</classification>
  <identifier type="isbn">9781292211145</identifier>
  <identifier type=""> Technical Bureau India New Delhi,</identifier>
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    <recordCreationDate encoding="marc">151106</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210205121954.0</recordChangeDate>
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