MARC details
| 000 -LEADER |
| fixed length control field |
03978cam a2200817 4500 |
| 001 - CONTROL NUMBER |
| control field |
L130139 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
050628n2005 000 0 eng u |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
1904230792 |
| 035 ## - SYSTEM CONTROL NUMBER |
| System control number |
(Sirsi) u130139 |
| 041 ## - LANGUAGE CODE |
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
| Classification number |
657.3 |
| -- |
18 |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
| Corporate name or jurisdiction name as entry element |
International Accounting Standards Board |
| 9 (RLIN) |
4097 |
| 245 ## - TITLE STATEMENT |
| Title |
International financial reporting standards (IFRSs) 2005 |
| Remainder of title |
including international accounting standards (IASs) and interpretations as at 1 January 2005 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
| Place of publication, distribution, etc. |
London |
| Name of publisher, distributor, etc. |
IASCF |
| Date of publication, distribution, etc. |
2005 |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
vi, 2305p. |
| Dimensions |
25cm. |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRS 1 First-time adoption of international financial reporting standards |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRS 2 Share-based payment |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRS 3 Business combinations |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRS 4 Insurance contracts |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRS 5 Non-current assets held for sale and discontinued operations |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRS 6 Exploration for and evaluation of mineral resources |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 1 Presentation of financial statements |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 2 Inventories |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 7 Cash flow statements |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 8 Accounting policies, changes in accounting estimates and errors |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 10 Events after the balance sheet date |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 11 Construction contracts |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 12 Income tax |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 14 Segment reporting |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 16 Property, plant and equipment |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 17 Leases |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 18 Revenue |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 19 Employee benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 20 Accounting for government grants and disclosure of government assistance |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 21 The effects of changes in foreign exchange rates |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 23 Borrowing costs |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 24 Related party disclosures |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 26 Accounting and reporting by retirement benefits plans |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 27 Consolidated and separate financial statements |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 28 Investments in associates |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 29 Financial reporting in hyperinflationary economies |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 30 Disclosure in the financial statements of banks and similar financial institutions |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 31 Interests in joint ventures |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 32 Financial instruments: disclosure and presentation |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 33 Earnings per share |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 34 Interim financial reporting |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 36 Impairment of assets |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 37 Provisions, contingent liabilities and contingent assets |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 38 Intangible assets |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 39 Financial instruments: recognition and measurement |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 40 Investment property |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IAS 41 Agriculture |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRIC 1 Changes in existing decommissioning, restoration and similar |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRIC 2 Members' shares in co-operative entities and similar instruments |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRIC 3 Emission rights |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRIC 4 Determining whether an arrangement contains a lease |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-7 Introduction of the Euro |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-10 Government assistance - no specific relation to operating activities |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-12 Consolidation - special purpose entities |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-13 Jointly controlled entities - non monetary contributions by venturers |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-15 Operating leases - incentives |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-21 Income taxes - recovery of revalued non-depreciable assets |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-25 Income taxes - changes in the tax status of an entity or its shareholders |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-27 Evaluating the substance of transactions involving the legal form of a lease |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-29 Disclosure - service concession arrangements |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-31 Revenue - barter transactions involving advertising services |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
SIC-32 Intangible assets - web site costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
| Topical term or geographic name as entry element |
MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Suppress in OPAC |
0 |