Not-for-profit GAAP 2014 : (Record no. 21282)

MARC details
000 -LEADER
fixed length control field 03284cam a2200529Ii 4500
001 - CONTROL NUMBER
control field ocn875885495
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220701010942.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cnu|||unuuu
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140407s2014 nju o 001 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency DG1
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency DG1
Modifying agency CUS
-- OCLCO
-- OCLCF
-- OCLCQ
-- DG1
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118889275
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118889274
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781118734308
Qualifying information ((pbk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781118363249
Qualifying information (pbk.)
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.1002/9781118889275
Source of number or code doi
029 1# - (OCLC)
OCLC library identifier CHBIS
System control number 010441984
029 1# - (OCLC)
OCLC library identifier CHVBK
System control number 334091667
029 1# - (OCLC)
OCLC library identifier NZ1
System control number 15497437
029 1# - (OCLC)
OCLC library identifier NZ1
System control number 15906679
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV041877828
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)875885495
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5686.N56
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.98/0973
Edition number 22
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Larkin, Richard F.,
Relator term author.
245 10 - TITLE STATEMENT
Title Not-for-profit GAAP 2014 :
Remainder of title interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations /
Statement of responsibility, etc Richard F. Larkin, Marine DiTommaso.
264 #1 -
-- Hoboken, New Jersey :
-- Wiley,
-- [2014]
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (xiv, 584 pages)
336 ## -
-- text
-- txt
-- rdacontent
337 ## -
-- computer
-- c
-- rdamedia
338 ## -
-- online resource
-- cr
-- rdacarrier
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Overview of Not-for-Profit Organizations. Overview of Not-for-Profit Organizations -- Cash versus Accrual Basis Accounting -- Basic Financial Statements. Statement of Financial Position -- Statement of Activities -- Statement of Cash Flows -- Other Financial Statement Issues -- Specific Not-for-Profit Accounting Topics. Fund Accounting -- Net Assets -- Contributions, Pledges, and Noncash Contributions -- Investments -- Affiliated Organizations -- Split-Interest Agreements -- Fundraising and Joint Costs -- Functional Reporting -- Collections -- Other Accounting-Related Not-for-Profit Topics. Accounting for Specific Types of Not-for-Profits -- Importance of Budgets to a Not-for-Profit -- Principal Federal and State Tax Reporting and Regulatory Requirements -- General Accounting Topics Applied to Not-for-Profit Organizations. Current Assets and Current Liabilities -- Inventory -- Long-Lived Assets, Depreciation, and Impairment -- Intangible Assets -- Contingencies -- Mergers and Acquisitions -- Accounting for Pensions and Postretirement Benefits -- Long-Term Liabilities -- Accounting Changes -- Accounting for Leases -- Financial Instruments -- Capitalization of Interest Costs -- Appendix: Disclosure Checklist.
588 0# -
-- Online resource; title from PDF title page (Wiley, viewed April 22, 2014).
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Nonprofit organizations
Geographic subdivision United States
General subdivision Accounting.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
General subdivision Standards
Geographic subdivision United States.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
General subdivision Standards.
Source of heading or term fast
-- (OCoLC)fst00795458
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Nonprofit organizations
General subdivision Accounting.
Source of heading or term fast
-- (OCoLC)fst01038876
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United States.
Source of heading or term fast
-- (OCoLC)fst01204155
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name DiTommaso, Marie,
Relator term author.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Larkin, Richard F.
Title Wiley not-for-profit GAAP 2013.
Place, publisher, and date of publication Hoboken, N.J. : John Wiley & Sons Inc., 2013
International Standard Book Number 9781118363249
Record control number (OCoLC)802319219
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1002/9781118889275">http://dx.doi.org/10.1002/9781118889275</a>
Public note Wiley Online Library
994 ## -
-- 92
-- DG1

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