<?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>01470cam a22003374a 4500</leader>
  <controlfield tag="001">15004051</controlfield>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20150605125234.0</controlfield>
  <controlfield tag="008">070912s2007    maua     b    001 0 eng  </controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780073215426 (hbk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0073215422 (hbk.)</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">DLC</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="2">4th ed.</subfield>
    <subfield code="a">Cir. 657.044 S7838</subfield>
    <subfield code="b">c2007</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Spiceland, J. David,</subfield>
    <subfield code="d">1949-</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Intermediate accounting /</subfield>
    <subfield code="c">J. David Spiceland, James F. Sepe, Lawrence A. Tomassini.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">Rev. 4th ed., with revised chapter 17 for SFAS 158.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Boston :</subfield>
    <subfield code="b">McGraw-Hill/Irwin,</subfield>
    <subfield code="c">c2007.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2=" ">
    <subfield code="a">Boston :</subfield>
    <subfield code="b">McGraw-Hill/Irwin,</subfield>
    <subfield code="c">c2007.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxxviii, 1202 [6] p. :</subfield>
    <subfield code="b">ill. (some col.) ;</subfield>
    <subfield code="c">29 cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">"Includes revised chapter 17 on pensions and other postretirement benefits incorporating SFAS 158"--Cover.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references and indexes.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Accounting.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Sepe, James F.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Tomassini, Lawrence A.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="2">
    <subfield code="3">Contributor biographical information</subfield>
    <subfield code="u">http://www.loc.gov/catdir/enhancements/fy0804/2007299130-b.html</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="2">
    <subfield code="3">Publisher description</subfield>
    <subfield code="u">http://www.loc.gov/catdir/enhancements/fy0804/2007299130-d.html</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="1">
    <subfield code="3">Table of contents only</subfield>
    <subfield code="u">http://www.loc.gov/catdir/enhancements/fy0804/2007299130-t.html</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">origres</subfield>
    <subfield code="d">3</subfield>
    <subfield code="e">ncip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">CIR</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">753</subfield>
    <subfield code="d">753</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">CIR</subfield>
    <subfield code="a">SPMT-CAS</subfield>
    <subfield code="b">SPMT-CAS</subfield>
    <subfield code="d">2014-01-31</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">Cir/657.044/S7838/c2007</subfield>
    <subfield code="p">005737</subfield>
    <subfield code="r">2014-01-31 00:00:00</subfield>
    <subfield code="t">c1</subfield>
    <subfield code="w">2014-01-31</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">CIR</subfield>
    <subfield code="a">SPMT-CAS</subfield>
    <subfield code="b">SPMT-CAS</subfield>
    <subfield code="d">2014-01-31</subfield>
    <subfield code="l">2</subfield>
    <subfield code="o">Cir/657.044/S7838/c2007</subfield>
    <subfield code="p">006069</subfield>
    <subfield code="r">2014-10-13 00:00:00</subfield>
    <subfield code="s">2014-10-10</subfield>
    <subfield code="t">c2</subfield>
    <subfield code="w">2014-01-31</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
