MARC details
| 000 -LEADER |
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| fixed length control field |
02935cam a22003375i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
20506647 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
EG-ScBUE |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20200716172537.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180522s2018 nju f 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119118787 (pbk.) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| -- |
EG-ScBUE |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
174.9657 |
| Item number |
DUS |
| Edition number |
22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Duska, Ronald F., |
| Dates associated with a name |
1937- |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Accounting ethics / |
| Statement of responsibility, etc |
Ronald F. Duska, Brenda Shay Duska, and Kenneth Wm. Kury. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Third edition. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hoboken, NJ : |
| Name of publisher, distributor, etc |
Wiley / Blackwell, |
| Date of publication, distribution, etc |
2018. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
viii, 242 pages ; |
| Dimensions |
24 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes 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. |
| 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, 3rd Edition remains a significant and highly informative text for anyone studying or working in the area of Business Ethics."--Page 4 of cover. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accountants |
| General subdivision |
Professional ethics. |
| Source of heading or term |
BUEsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Moral and ethical aspects. |
| Source of heading or term |
BUEsh |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Resource For college |
Communication and mass media |
| Arrived date list |
July2020 |
| 655 ## - INDEX TERM--GENRE/FORM |
|---|
| Form subdivision |
Reading book |
| 9 (RLIN) |
34232 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Duska, Brenda Shay, |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kury, Kenneth Wm., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book - Borrowing |