000			02331cam a2200325 a 4500
001			4018103
005			20210414113951.0
008			970815s1998 maua b 001 0 eng
010			_a 97039530
020			_a0070119015 (acidfree paper)
035			_a(DLC) 97039530
040			_aDLC _cDLC _dDLC
050	0	0	_aHF5635.C474
082	0	0	_a657/.044 _221
100	1		_aChasteen, Lanny G., _d1942-
245	1	0	_aIntermediate accounting. / _cLanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor.
250			_a6th ed.
260			_aBoston : _bIrwin McGraw Hill, _cc1998.
300			_axxxvii, 1284 p. : _bcol. ill. ; _c28 cm.
500			_aIncludes index.
505			_aContents: Financial accounting and reporting: an introduction -- Financial accounting and reporting: a theoretical structure -- Accounting process: an overview -- The Income statement -- Balance sheet (statement of financial position) -- The Statement of cash flows -- Revenue recognition and income determinantion -- Cash, current receivables and payables and contigencies -- Inventory valuation: determining cost and using cost flow assumptions -- Inventory valuation: Departures from historical cost and methods of estimating inventory cost -- Plant assets and intangibles: Acquisition and subsequent expenditures -- Plant assets and intangibles: depreciation, depletion amortization and disposition -- Financial instrument: equity securities -- Financial instruments: debt securities -- Leases -- Pensions and other postretirement benefits -- Accounting for income taxes -- Stockholders' equity -- Accounting changes and error analysis -- Earnings per share -- Revisiting the statement of cash flows; additional disclosure topics -- Concepts of present and future value -- General electric annual report 1995.
650		0	_aAccounting.
700	1		_aFlaherty, Richard E., _d1944-
700	1		_aO'Connor, Melvin C.
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/description/mh023/97039530.html
856	4	1	_3Table of contents _uhttp://www.loc.gov/catdir/toc/mh022/97039530.html
906			_a7 _bcbc _corignew _d1 _eocip _f19 _gy-gencatlg
942			_2lcc _cBK
999			_c1040 _d8540