<?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>01090nam a22003134a 4500</leader>
  <controlfield tag="005">20230110145131.0</controlfield>
  <controlfield tag="008">090330s2007    maum     b   a001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">2007-299130</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0073215422 (hbk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780073215426 (hbk.)</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">.b63690172</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)144643747</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">SISPL</subfield>
    <subfield code="d">BAKER</subfield>
  </datafield>
  <datafield tag="049" ind1=" " ind2=" ">
    <subfield code="a">OHLM</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HF5635</subfield>
    <subfield code="b">.S7838 2007</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="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="910" ind1=" " ind2=" ">
    <subfield code="a">MARS</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">49464</subfield>
    <subfield code="d">49464</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">RKLM0</subfield>
    <subfield code="a">RKL</subfield>
    <subfield code="b">RKL</subfield>
    <subfield code="d">2023-01-10</subfield>
    <subfield code="l">0</subfield>
    <subfield code="p">0247852</subfield>
    <subfield code="r">2023-01-10 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2023-01-10</subfield>
    <subfield code="y">BK</subfield>
    <subfield code="z">VIRTUAITEM</subfield>
  </datafield>
</record>
