<?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>00855nam a2200241 a 4500</leader>
  <controlfield tag="001">vtls000042310</controlfield>
  <controlfield tag="003">KUKTEM</controlfield>
  <controlfield tag="005">20251117150223.0</controlfield>
  <controlfield tag="008">090821t2008    njua   f      001 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780470286067</subfield>
  </datafield>
  <datafield tag="039" ind1=" " ind2="9">
    <subfield code="a">201107132350</subfield>
    <subfield code="b">VLOAD</subfield>
    <subfield code="c">201010041416</subfield>
    <subfield code="d">ida</subfield>
    <subfield code="y">200908211100</subfield>
    <subfield code="z">safura</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">UMP</subfield>
  </datafield>
  <datafield tag="090" ind1=" " ind2=" ">
    <subfield code="a">HF5635 .E67 2008</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Epstein, Barry J.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Wiley GAAP 2009 :</subfield>
    <subfield code="b">interpretation and application of generally accepted accounting principles /</subfield>
    <subfield code="c">Barry J. Epstein, Ralph Nach, Steven M. Bragg</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Hoboken, NJ :</subfield>
    <subfield code="b">John Wiley &amp; Sons,</subfield>
    <subfield code="c">c2008</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">x, 1378 p. :</subfield>
    <subfield code="b">ill. ;</subfield>
    <subfield code="c">24 cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Accounting</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Nach, Ralph</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Bragg, Steven M.</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">10000</subfield>
    <subfield code="b">10000</subfield>
    <subfield code="d">2019-09-04</subfield>
    <subfield code="g">120.93</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635 .E67 2008</subfield>
    <subfield code="p">0000049970</subfield>
    <subfield code="r">2019-09-04 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="v">120.93</subfield>
    <subfield code="w">2019-09-04</subfield>
    <subfield code="y">OPEN</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="a">VIRTUA40</subfield>
    <subfield code="c">53910</subfield>
    <subfield code="d">53916</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="a">VTLSSORT0080*0200*0400*0900*1000*2450*2600*3000*5000*6500*7000*7001*9991</subfield>
  </datafield>
</record>
