Amendment to FRS 26 (IAS39) (Record no. 105376)

MARC details
000 -LEADER
fixed length control field 01289cam a2200253 4500
001 - CONTROL NUMBER
control field L133285
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060308n2006 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1841408018
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133285
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 (IAS39)
Remainder of title financial instruments
-- measurement recognition and derecognition
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. ASB
Date of publication, distribution, etc. 2006
300 ## - PHYSICAL DESCRIPTION
Extent 69p.
Dimensions 21cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 5
490 #0 - SERIES STATEMENT
Series statement ASB Financial Reporting Standard
Volume/sequential designation 2006
520 ## - SUMMARY, ETC.
Summary, etc. This amendment to FRS 26 has the effect of implementing the sections of IAS 39 relating to recognition and derecognition, and to make consequential amendments to FRS 5 'Reporting the Substance of Transactions' to exclude from the scope of the derocgnition requirements of that standard transactions falling within the scope of the new requirements included in FRS 26. Relates to listed entities and other entities that adopt a policy for financial instruments that complies with the fair value accounting rules in the Companies Act 1985.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPANIES ACT 1985
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Books 14/06/2007   BOXED SET 30072937 06/08/2019 1 06/08/2019 Book