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  <title>Intermediate Accounting</title>
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  <namePart>Danos, Paul</namePart>
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   <placeTerm type="text">Jersey</placeTerm>
   <publisher>A Division of Simon &amp; Schuster Inc.</publisher>
   <dateIssued>1986</dateIssued>
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 <note>This text covers the underlying principles, procedures and reporting requirements necessary to gain an understanding of both the preparation and the use of modern financial reports of profit seeking entities. The number of such factors affecting accounting has grown at an unprecedented pace during the past decade. Mirroring this growth, many accounting texts have expanded the number of subjects covered. The basic premise of this text is that conceptual commonalities tie much of financial accounting together. Emphasizing these commonalities should aid the learning process. Although generally accepted accounting principles contain many important, specific and sometimes arbitrary, prescription, the main goal of this text is to highlight the conceptual foundations of these prescription, with ample discussion of why departures from them take place.</note>
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 <subject authority="">
  <topic>Akuntansi</topic>
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 <classification>657</classification>
 <identifier type="isbn">0134697502</identifier>
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