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  <titleInfo>
    <title>Financial accounting an reporting: a global perspective</title>
  </titleInfo>
  <name type="personal">
    <namePart>Stolowy, Harve.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Lebas, Michel J.</namePart>
  </name>
  <name type="personal">
    <namePart>Ding, Yuan.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Andover</placeTerm>
    </place>
    <publisher>South-Western Cengage Learning</publisher>
    <dateIssued>2010</dateIssued>
    <edition>3rd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxix, 786 p. : ill. ; 26 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Part 1: Introduction to financial accounting: Accounting: the language of business -- Introduction to financial statements -- financial statements: interrelations and construction -- Accounting principles and end-of-period adjustments -- Part 2: Major accounting topics: Regulation of accounting and financial reporting -- Revenue recognition issues -- Tangible assets -- Intangible assets -- Inventories -- Financial instruments in the balance sheet and fair value accounting -- Shareholders' equity -- Liabilities and provisions -- Business combinations -- Statement of cash flows construction --  Part 3: Financial statement analysis: Balance sheet analysis -- Income statement analysis -- Statement of cash flows analysis and earnings quality -- Ratio analysis, financial analysis and beyond.</tableOfContents>
  <note type="statement of responsibility">Herv Solowy, Michel J. Lebas and Yuan Ding</note>
  <note>Includes index.</note>
  <classification authority="lcc">HF5686.C7 S76(3e)</classification>
  <identifier type="isbn">9781408021132</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">190828</recordCreationDate>
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