| 000 -LEADER |
|---|
| fixed length control field |
03435cam a2200409 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
668990517 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
APU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20150403114338.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
101005s2011 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2010042189 |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER |
|---|
| National bibliography number |
GBB0A7895 |
| Source |
bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER |
|---|
| Record control number |
015644509 |
| Source |
Uk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781405196130 (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1405196130 (pbk.) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
.b72216633 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Modifying agency |
SUE |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 049 ## - LOCAL HOLDINGS (OCLC) |
|---|
| Holding library |
OSUU |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5625.15 |
| Item number |
.D87 2011 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
174.9657 |
| Edition number |
22 |
| Item number |
DUS 2011 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Duska, Ronald F., |
| Dates associated with a name |
1937- |
| 9 (RLIN) |
31114 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Accounting ethics / |
| Statement of responsibility, etc |
Ronald Duska, Brenda Shay Duska, Julie Ragatz. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Chichester, West Sussex ; |
| -- |
Malden, MA : |
| Name of publisher, distributor, etc |
Wiley-Blackwell, |
| Date of publication, distribution, etc |
2011. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 241 p. ; |
| Dimensions |
23 cm. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Foundations of business ethics ; |
| Volume number/sequential designation |
[9] |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The nature of accounting and the chief ethical difficulty: true disclosure -- Ethical behavior in accounting: what is ethics? -- Ethical behavior in accounting: ethical theory -- Accounting as a profession: characteristics of a profession -- Accounting codes of conduct -- The rules of the code of conduct -- The auditing function -- The ethics of managerial accounting -- The ethics of tax accounting -- Ethics applied to the accounting firm -- Afterword: current debates on accounting issues -- Appendix A: Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B: The IMA Code of Conduct for management accountants. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This new edition of Accounting Ethics has been comprehensively updated to deal with the rapid changes in standards and regulations which have occurred within the accounting profession since 2002. The authors systematically explore the new range of ethical issues which have emerged in recent years, including the significant impact on approaches to ethical problems which resulted from the Sarbanes-Oxley Act, the financial crisis of 2008, and the move to replace GAAP with the International Financial Reporting Standards (IFRS). The book begins by investigating the nature and purpose of accounting and follows with a brief study of the nature and use of ethical principles in determining accountants' responsibilities; it examines the ethical imperatives that bind professionals and the specific principles and rules that various accounting codes dictate. Next, the book explores the major types of practices in which accountants engage - auditing, managerial accounting, and tax accounting - and the responsibilities associated with those practices. The new topics are addressed in a section which highlights the debates over the use of fair-value accounting and principles- versus rules-based standards. With the additional expertise of Julie Ragatz as co-author, Accounting Ethics, 2nd Edition remains a significant and highly informative text for anyone studying or working in the area of Business Ethics."--P. 4 of cover. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accountants |
| General subdivision |
Professional ethics. |
| 9 (RLIN) |
1583 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Moral and ethical aspects. |
| 9 (RLIN) |
1582 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Duska, Brenda Shay. |
| 9 (RLIN) |
31115 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ragatz, Julie. |
| 9 (RLIN) |
31116 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Online version: |
| Main entry heading |
Duska, Ronald F., 1937- |
| Title |
Accounting ethics. |
| Edition |
2nd ed. |
| Place, publisher, and date of publication |
Chichester, West Sussex ; Malden, MA : Wiley-Blackwell, 2011 |
| Record control number |
(OCoLC)750752363. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Foundations of business ethics ; |
| Volume number/sequential designation |
9. |
| 9 (RLIN) |
31117 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Book |
