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  <titleInfo>
    <title>Financial accounting</title>
    <subTitle>a valuation emphasis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Hughes, John S</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hoskin, Robert E</namePart>
  </name>
  <name type="personal">
    <namePart>Ayres, Frances L</namePart>
  </name>
  <typeOfResource/>
  <originInfo>
    <place>
      <placeTerm type="text">New Jersey</placeTerm>
    </place>
    <publisher>John Wiley</publisher>
    <dateIssued>2005</dateIssued>
    <dateCreated>2005</dateCreated>
    <issuance/>
  </originInfo>
  <physicalDescription>
    <extent>xxiii,568p. 26cm</extent>
  </physicalDescription>
  <subject>
    <topic>Management and auxilliary services</topic>
  </subject>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="ddc">657 HUG</classification>
  <identifier type="isbn">0471203599</identifier>
  <recordInfo/>
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