<?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>01350nam a2200325 a 4500</leader>
  <controlfield tag="001">ebr10653585</controlfield>
  <controlfield tag="003">CaPaEBR</controlfield>
  <controlfield tag="006">m        u        </controlfield>
  <controlfield tag="007">cr cn|||||||||</controlfield>
  <controlfield tag="008">130211s2013    nju     s     001 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">9781118363232</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">9781118420362 (e-book)</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">CaPaEBR</subfield>
    <subfield code="c">CaPaEBR</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)842860094</subfield>
  </datafield>
  <datafield tag="043" ind1=" " ind2=" ">
    <subfield code="a">n-us---</subfield>
  </datafield>
  <datafield tag="050" ind1="1" ind2="4">
    <subfield code="a">HJ9801</subfield>
    <subfield code="b">.R87 2013eb</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Ruppel, Warren.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Wiley GAAP for governments 2013</subfield>
    <subfield code="h">[electronic resource] :</subfield>
    <subfield code="b">interpretation and application of generally accepted accounting principles for state and local governments /</subfield>
    <subfield code="c">Warren Ruppel.</subfield>
  </datafield>
  <datafield tag="246" ind1="3" ind2=" ">
    <subfield code="a">GAAP for governments 2013</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Hoboken, N.J. :</subfield>
    <subfield code="b">Wiley,</subfield>
    <subfield code="c">2013.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">ix, 662 p.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="533" ind1=" " ind2=" ">
    <subfield code="a">Electronic reproduction.</subfield>
    <subfield code="b">Palo Alto, Calif. :</subfield>
    <subfield code="c">ebrary,</subfield>
    <subfield code="d">2013.</subfield>
    <subfield code="n">Available via World Wide Web.</subfield>
    <subfield code="n">Access may be limited to ebrary affiliated libraries.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Finance, Public</subfield>
    <subfield code="x">Accounting</subfield>
    <subfield code="x">Standards</subfield>
    <subfield code="z">United States.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Local finance</subfield>
    <subfield code="x">Accounting</subfield>
    <subfield code="x">Standards</subfield>
    <subfield code="z">United States.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Accounting</subfield>
    <subfield code="x">Standards</subfield>
    <subfield code="z">United States.</subfield>
  </datafield>
  <datafield tag="655" ind1=" " ind2="7">
    <subfield code="a">Electronic books.</subfield>
    <subfield code="2">local</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">ebrary, Inc.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
    <subfield code="u">http://site.ebrary.com/lib/rucke/Doc?id=10653585</subfield>
    <subfield code="z">An electronic book accessible through the World Wide Web; click to view</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">75739</subfield>
    <subfield code="d">75739</subfield>
  </datafield>
</record>
