<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Intermediate accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Spiceland, J. David</namePart>
    <namePart type="date">1949-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Sepe, James F.</namePart>
  </name>
  <name type="personal">
    <namePart>Nelson, Mark (Mark W.)</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill Irwin</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <edition>6th ed., combined ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxix, 1263 p. ; 29 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">J. David Spiceland, James F. Sepe, Mark W. Nelson.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5636 .S773 2011</classification>
  <classification authority="ddc" edition="22">657/.044</classification>
  <identifier type="isbn">9780078110832 (combined edition : alk. paper)</identifier>
  <identifier type="isbn">0078110831 (combined edition : alk. paper)</identifier>
  <identifier type="isbn">9780077328917 (volume 1 : alk. paper)</identifier>
  <identifier type="isbn">0077328914 (volume 1 : alk. paper)</identifier>
  <identifier type="isbn">9780077328900 (volume 2 : alk. paper)</identifier>
  <identifier type="isbn">0077328906 (volume 2 : alk. paper)</identifier>
  <identifier type="lccn">2010000003</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">100104</recordCreationDate>
    <recordChangeDate encoding="iso8601">20181204020053.0</recordChangeDate>
    <recordIdentifier>16039044</recordIdentifier>
  </recordInfo>
</mods>
