TY - BOOK AU - Spiceland, J. David TI - Intermediate accounting : IFRS edition SN - 9780071324489 AV - HF 5635 S64I 2013 PY - 2013/// CY - New York PB - McGraw-Hill/Irwin KW - ACCOUNTING N1 - The role of accounting as an information system; Economic resources; Financial instruments and liabilities ER -