Amendment to FRS 26 (IAS 39) "Financial instruments : measurement" (Record no. 105020)

MARC details
000 -LEADER
fixed length control field 01832cam a2200241 4500
001 - CONTROL NUMBER
control field ##L132098
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051213n2005 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1841407313
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132098
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 657.3 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Accounting Standards Board
9 (RLIN) 3454
245 00 - TITLE STATEMENT
Title Amendment to FRS 26 (IAS 39) "Financial instruments : measurement"
Remainder of title various amendments
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. ASB
Date of publication, distribution, etc. 2005
300 ## - PHYSICAL DESCRIPTION
Extent 105p.
Dimensions 21cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 8
490 #0 - SERIES STATEMENT
Series statement ASB Financial Reporting Standard
Volume/sequential designation 26
490 #0 - SERIES STATEMENT
Series statement International Accounting Standards Board International Financial Reporting Standard
Volume/sequential designation 39
520 ## - SUMMARY, ETC.
Summary, etc. Reproduces the four separate amendments issued by the IASB to IAS 39 between December 2004 and August 2005. This includes the IASB's amendment to the implementation guidance and the basis for conclusions, amended as necessary to form part of the UK standard. The document is divided into five parts. Parts I-V sets out amendments to FRS 26 relating to transition and initial recognition of financial assets and financial liabilities; cash flow hedge accounting of forecast intragroup transactions; the fair value option; and financial guarantee contracts and credit insurance. Part V deals with amendments relating to IFRIC Interpretation 5 'Rights to interests arising from "Decommissioning restoration and environmental rehabilitation funds"; corrections to the amendments to FRS12 "Provisions contingent liabilities and contingent assets" made by FRS 26; and the deferral of 1 January 2006 as being the effective date of FRS for certain entities in the Republic of Ireland.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856 48 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.frc.org.uk">https://www.frc.org.uk</a>
Public note View the item free of charge at www.frc.org.uk...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Boxed set 16/01/2006   ACCOUNTING STANDARDS BOARD 30071575 06/08/2019 1 06/08/2019 Book