{"publishers": ["Cima Publishing"], "last_modified": {"type": "/type/datetime", "value": "2011-04-26T20:31:02.712847"}, "title": "Financial Reporting", "number_of_pages": 695, "isbn_13": ["9781859714416"], "created": {"type": "/type/datetime", "value": "2008-04-30T09:38:13.731961"}, "physical_format": "Spiral-bound", "isbn_10": ["1859714412"], "publish_date": "August 14, 2000", "key": "/books/OL9868718M", "authors": [{"key": "/authors/OL3242672A"}, {"key": "/authors/OL2648132A"}], "latest_revision": 2, "oclc_numbers": ["64531500"], "type": {"key": "/type/edition"}, "subjects": ["Financial accounting", "Financial reporting, financial statements", "United Kingdom, Great Britain"], "first_sentence": {"type": "/type/text", "value": "One of the most important financial reporting developments in recent years has been the unfolding of a conceptual framework or theoretical basis to underlie the preparation of financial statements."}, "revision": 2}