ED 8 operating segments (Record no. 105091)

MARC details
000 -LEADER
fixed length control field 01351cam a2200265 4500
001 - CONTROL NUMBER
control field ##L132306
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060124n2006 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1905590024
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132306
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 657 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element International Accounting Standards Board
9 (RLIN) 4097
245 00 - TITLE STATEMENT
Title ED 8 operating segments
Remainder of title basis for conclusions on exposure draft
250 ## - EDITION STATEMENT
Edition statement January 2006
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. IASB
Date of publication, distribution, etc. 2006
300 ## - PHYSICAL DESCRIPTION
Extent 39p.
Dimensions 21cm.
490 #0 - SERIES STATEMENT
Series statement International Accounting Standards Board Exposure Draft
Volume/sequential designation ED 8
520 ## - SUMMARY, ETC.
Summary, etc. Summarises the International Accounting Standards Board's considerations in reaching the conclusions in ED 8 "Operating segments." The IFRS draft adopted the management approach to segment reporting set out in SFAS 131 "Disclosures about segments of an enterprise and related information" issued in 1997 by the US Financial Accounting Standards Board. Research into the project concluded that the application of SFAS 131 produced more useful information than its predecessor SFAS 14.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element US FINANCIAL ACCOUNTING STANDARDS BOARD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SFAS 131
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SFAS 14
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
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element International Accounting Standards Committee Foundation
9 (RLIN) 4618
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 25/01/2006   INTERNATIONAL ACCOUNTING STANDARDS BOARD 30071776 06/08/2019 1 06/08/2019 Book