<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01150nam a22001937a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20230616143550.0</controlfield>
  <controlfield tag="008">230616b           ||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780273658498</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="c">wiuc</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Lewis, Richard</subfield>
    <subfield code="d">2004.</subfield>
    <subfield code="9">1685</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Advanced financial accounting/ </subfield>
    <subfield code="c">Richard Lewis.-</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">7th.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">London;</subfield>
    <subfield code="b">Prentice hall,</subfield>
    <subfield code="c">2004.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Content: The search for principles -- Sources of authority: the united kingdom -- Sources of authority: the rise of international standards -- What is profit? -- Assets I -- Assets II --Liabilities --Financial instruments -- Substance over form and leases -- Pension costs -- Reporting financial performance -- Taxation: current and deferred -- Business combination and goodwill -- Investments and groups -- Associates and joint ventures -- Overseas involvement -- Expansion of the annual report -- Capital reorganization, reduction and reconstruction -- Accounting for price changes -- Current cost accounting -- Beyond current cost accounting.</subfield>
  </datafield>
  <datafield tag="501" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Pendrill, David.</subfield>
    <subfield code="d">2004.</subfield>
    <subfield code="9">1686</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
    <subfield code="e">7th.</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">9725</subfield>
    <subfield code="d">17225</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2023-06-16</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5661.L49(7e)</subfield>
    <subfield code="p">9530/231/23</subfield>
    <subfield code="r">2023-06-16 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2023-06-16</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
