<?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>00996pam a2200301   4500</leader>
  <controlfield tag="001">17182</controlfield>
  <controlfield tag="003">BD-RJUL</controlfield>
  <controlfield tag="005">20211209000112.0</controlfield>
  <controlfield tag="008">140216s1981    mau      b    001 0 eng</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0201063476 (pbk.)</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(BD-RJUL)17239</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">GLIS00120409</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">MYG</subfield>
    <subfield code="b">eng</subfield>
  </datafield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="a">eng</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">658.1</subfield>
    <subfield code="b">ROS 1981</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Ronen, Joshua.</subfield>
    <subfield code="9">47266</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Smoothing income numbers :</subfield>
    <subfield code="b">objectives, means, and implications /</subfield>
    <subfield code="c">Joshua Ronen, Simcha Sadan.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Reading, Mass. :</subfield>
    <subfield code="b">Addison-Wesley Pub. Co.,</subfield>
    <subfield code="c">c1981.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xii, 148 p. ;</subfield>
    <subfield code="c">21 cm.</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
    <subfield code="a">Addison-Wesley paperback series in accounting</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references and index.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Income accounting.</subfield>
    <subfield code="9">12850</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Smoothing (Statistics)</subfield>
    <subfield code="9">52991</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Sadan, Simcha, Jt. auth.</subfield>
    <subfield code="9">52992</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
    <subfield code="a">Addison-Wesley paperback series in accounting.</subfield>
    <subfield code="9">176592</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">17182</subfield>
    <subfield code="d">17182</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="a">RUCL</subfield>
    <subfield code="b">RUCL</subfield>
    <subfield code="c">Stack</subfield>
    <subfield code="d">1986-04-28</subfield>
    <subfield code="e">Tappan</subfield>
    <subfield code="g">11.50</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">658.1 ROS 1981</subfield>
    <subfield code="r">2014-02-16 00:00:00</subfield>
    <subfield code="t">C-2</subfield>
    <subfield code="w">2014-02-16</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">1</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="a">RUCL</subfield>
    <subfield code="b">RUCL</subfield>
    <subfield code="c">Reading</subfield>
    <subfield code="d">1986-04-28</subfield>
    <subfield code="e">Toppan &amp; co.</subfield>
    <subfield code="g">11.50</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">658.1 ROS 1981</subfield>
    <subfield code="r">2016-12-24 00:00:00</subfield>
    <subfield code="t">C-1</subfield>
    <subfield code="w">2021-12-09</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
