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  <titleInfo>
    <title>Intermediate Accounting</title>
    <subTitle>Reporting and analysis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Wahlen, James M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Jones, Jefferson P.</namePart>
  </name>
  <name type="personal">
    <namePart>Pagach, Donald P.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ohu</placeTerm>
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    <place>
      <placeTerm type="text">Mason, OH</placeTerm>
    </place>
    <publisher>South-Western Cengage Learning</publisher>
    <dateIssued>c2013</dateIssued>
    <dateIssued encoding="marc">2013</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1 v. (various pagings) : ill. ; 29 cm. + 1 booklet (11 p. : ill. ; 28 cm.).</extent>
  </physicalDescription>
  <tableOfContents>The demand for and supply of financial accounting information -- Financial reporting: its conceptual framework -- Review of a company's accounting system -- The balance sheet and the statement of shareholders' equity -- The income statement and the statement of cash flows -- Cash and receivables -- Inventories: cost measurement and flow assumptions -- Inventories: special valuation issues -- Current liabilities and contingent obligations -- Property, plant, and equipment: acquisition and subsequent investments -- Depreciation, depletion, impairment, and disposal -- Intangibles -- Investments and long-term receivables -- Financing liabilities: bonds and long-term notes payable -- Contributed capital -- Retained earnings and earnings per share -- Advanced issues in revenue recognition -- Accounting for income taxes -- Accounting for postretirement benefits -- Accounting for leases -- The statement of cash flows -- Accounting for changes and errors.</tableOfContents>
  <note type="statement of responsibility">James M. Wahlen, Jefferson P. Jones, Donald P. Pagach.</note>
  <note>Has accompanying booklet, "The FASB Accounting Standards Codification: a user-friendly guide" inserted in back cover.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5636 .W53 2013</classification>
  <classification authority="ddc" edition="23">657.044</classification>
  <identifier type="isbn">139781111822378 (student ed. pkg.)</identifier>
  <identifier type="isbn">9781111822361 (student ed. pkg.) </identifier>
  <identifier type="isbn">9781111822378 (hbk. : student ed.)</identifier>
  <identifier type="isbn">1111822379 (hbk. : student ed.)</identifier>
  <identifier type="isbn">9781111822385 (booklet)</identifier>
  <identifier type="isbn">1111822387 (booklet)</identifier>
  <identifier type="lccn">2011942468</identifier>
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    <recordCreationDate encoding="marc">111102</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210923115444.0</recordChangeDate>
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