Reading Between the Lines of Corporate Financial Reports: In Search of Financial Misstatements
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing
[2020]
Cham Palgrave Macmillan |
| Schlagworte: | |
| Online-Zugang: | BTU01 FAB01 FAN01 FHA01 FHI01 FHM01 FHN01 FHR01 FKE01 FLA01 FRO01 FWS01 FWS02 HTW01 UBG01 UBM01 UBT01 UBY01 UEI01 UPA01 Volltext |
| Beschreibung: | 1 Online-Ressource (XL, 431 Seiten) |
| ISBN: | 9783030610418 |
| DOI: | 10.1007/978-3-030-61041-8 |
Internformat
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047047490 | ||
| 003 | DE-604 | ||
| 005 | 20220203 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 201207s2020 |||| o||u| ||||||eng d | ||
| 020 | |a 9783030610418 |c Online |9 978-3-030-61041-8 | ||
| 024 | 7 | |a 10.1007/978-3-030-61041-8 |2 doi | |
| 035 | |a (ZDB-2-ECF)9783030610418 | ||
| 035 | |a (OCoLC)1226698385 | ||
| 035 | |a (DE-599)BVBBV047047490 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-860 |a DE-83 |a DE-1043 |a DE-Aug4 |a DE-898 |a DE-861 |a DE-188 |a DE-523 |a DE-859 |a DE-473 |a DE-863 |a DE-862 |a DE-92 |a DE-824 |a DE-M347 |a DE-703 |a DE-1102 |a DE-706 |a DE-739 |a DE-634 |a DE-19 |a DE-573 |a DE-11 | ||
| 082 | 0 | |a 658.15 |2 23 | |
| 100 | 1 | |a Welc, Jacek |e Verfasser |0 (DE-588)1227659822 |4 aut | |
| 245 | 1 | 0 | |a Reading Between the Lines of Corporate Financial Reports |b In Search of Financial Misstatements |c Jacek Welc |
| 264 | 1 | |a Cham |b Springer International Publishing |c [2020] | |
| 264 | 1 | |a Cham |b Palgrave Macmillan | |
| 300 | |a 1 Online-Ressource (XL, 431 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 650 | 4 | |a Business Finance | |
| 650 | 4 | |a Accounting/Auditing | |
| 650 | 4 | |a Financial Services | |
| 650 | 4 | |a Business enterprises—Finance | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Bookkeeping | |
| 650 | 4 | |a Bank marketing | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzierung |0 (DE-588)4017182-6 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Finanzierung |0 (DE-588)4017182-6 |D s |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |z 978-3-030-61040-1 |
| 856 | 4 | 0 | |u https://doi.org/10.1007/978-3-030-61041-8 |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
| 912 | |a ZDB-2-ECF | ||
| 940 | 1 | |q ZDB-2-ECF_2020 | |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-032454892 | ||
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l BTU01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FAB01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FAN01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FHA01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FHI01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FHM01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FHN01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FHR01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FKE01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FLA01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FRO01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FWS01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l FWS02 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l HTW01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l UBG01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l UBM01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l UBT01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l UBY01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l UEI01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1007/978-3-030-61041-8 |l UPA01 |p ZDB-2-ECF |x Verlag |3 Volltext | |
Datensatz im Suchindex
| DE-BY-FWS_katkey | 862327 |
|---|---|
| _version_ | 1806193896983625728 |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Welc, Jacek |
| author_GND | (DE-588)1227659822 |
| author_facet | Welc, Jacek |
| author_role | aut |
| author_sort | Welc, Jacek |
| author_variant | j w jw |
| building | Verbundindex |
| bvnumber | BV047047490 |
| collection | ZDB-2-ECF |
| ctrlnum | (ZDB-2-ECF)9783030610418 (OCoLC)1226698385 (DE-599)BVBBV047047490 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-3-030-61041-8 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03770nmm a2200733zc 4500</leader><controlfield tag="001">BV047047490</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20220203 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">201207s2020 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783030610418</subfield><subfield code="c">Online</subfield><subfield code="9">978-3-030-61041-8</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1007/978-3-030-61041-8</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-2-ECF)9783030610418</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1226698385</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047047490</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-860</subfield><subfield code="a">DE-83</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-Aug4</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-859</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-862</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-1102</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-634</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-11</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.15</subfield><subfield code="2">23</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Welc, Jacek</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1227659822</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Reading Between the Lines of Corporate Financial Reports</subfield><subfield code="b">In Search of Financial Misstatements</subfield><subfield code="c">Jacek Welc</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cham</subfield><subfield code="b">Springer International Publishing</subfield><subfield code="c">[2020]</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cham</subfield><subfield code="b">Palgrave Macmillan</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (XL, 431 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Business Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting/Auditing</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial Services</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Business enterprises—Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Bookkeeping </subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Bank marketing</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzierung</subfield><subfield code="0">(DE-588)4017182-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Finanzierung</subfield><subfield code="0">(DE-588)4017182-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="z">978-3-030-61040-1</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-2-ECF</subfield></datafield><datafield tag="940" ind1="1" ind2=" "><subfield code="q">ZDB-2-ECF_2020</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-032454892</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">BTU01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FAB01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FAN01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FHA01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FHI01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FHM01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FHN01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FHR01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FKE01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FLA01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FRO01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FWS01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">FWS02</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">HTW01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">UBG01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">UBM01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">UBT01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">UBY01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">UEI01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-030-61041-8</subfield><subfield code="l">UPA01</subfield><subfield code="p">ZDB-2-ECF</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV047047490 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T16:07:22Z |
| indexdate | 2024-08-01T15:58:49Z |
| institution | BVB |
| isbn | 9783030610418 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032454892 |
| oclc_num | 1226698385 |
| open_access_boolean | |
| owner | DE-860 DE-83 DE-1043 DE-Aug4 DE-898 DE-BY-UBR DE-861 DE-188 DE-523 DE-859 DE-473 DE-BY-UBG DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-824 DE-M347 DE-703 DE-1102 DE-706 DE-739 DE-634 DE-19 DE-BY-UBM DE-573 DE-11 |
| owner_facet | DE-860 DE-83 DE-1043 DE-Aug4 DE-898 DE-BY-UBR DE-861 DE-188 DE-523 DE-859 DE-473 DE-BY-UBG DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-824 DE-M347 DE-703 DE-1102 DE-706 DE-739 DE-634 DE-19 DE-BY-UBM DE-573 DE-11 |
| physical | 1 Online-Ressource (XL, 431 Seiten) |
| psigel | ZDB-2-ECF ZDB-2-ECF_2020 |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | Springer International Publishing Palgrave Macmillan |
| record_format | marc |
| spellingShingle | Welc, Jacek Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements Business Finance Accounting/Auditing Financial Services Business enterprises—Finance Accounting Bookkeeping Bank marketing Rechnungswesen (DE-588)4048732-5 gnd Finanzierung (DE-588)4017182-6 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4017182-6 |
| title | Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements |
| title_auth | Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements |
| title_exact_search | Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements |
| title_exact_search_txtP | Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements |
| title_full | Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements Jacek Welc |
| title_fullStr | Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements Jacek Welc |
| title_full_unstemmed | Reading Between the Lines of Corporate Financial Reports In Search of Financial Misstatements Jacek Welc |
| title_short | Reading Between the Lines of Corporate Financial Reports |
| title_sort | reading between the lines of corporate financial reports in search of financial misstatements |
| title_sub | In Search of Financial Misstatements |
| topic | Business Finance Accounting/Auditing Financial Services Business enterprises—Finance Accounting Bookkeeping Bank marketing Rechnungswesen (DE-588)4048732-5 gnd Finanzierung (DE-588)4017182-6 gnd |
| topic_facet | Business Finance Accounting/Auditing Financial Services Business enterprises—Finance Accounting Bookkeeping Bank marketing Rechnungswesen Finanzierung |
| url | https://doi.org/10.1007/978-3-030-61041-8 |
| work_keys_str_mv | AT welcjacek readingbetweenthelinesofcorporatefinancialreportsinsearchoffinancialmisstatements |