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  <titleInfo>
    <title>Financial accounting</title>
    <subTitle>a user perspective</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Hoskin, Robert E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>John Wiley&amp; sons</publisher>
    <dateIssued>c1997</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>xiv, 919 p.: ill.; 24 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Robert E.Hoskin .-</note>
  <note>Includes bibliographical references</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Financial statement analysis</topic>
  </subject>
  <classification authority="ddc">657 HOS</classification>
  <identifier type="isbn">0471141038</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">Tegeta-DCC Library</recordContentSource>
    <recordChangeDate encoding="iso8601">20260818103939.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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