Amendment to FRS 25 (IAS 32) (Record no. 105642)

MARC details
000 -LEADER
fixed length control field 01160cam a22002775a 4500
001 - CONTROL NUMBER
control field L134297
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060725s2006 xxk f u 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1841408239
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u134297
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 1# - 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 25 (IAS 32)
Remainder of title financial Instruments
-- presentation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. Accounting Standards Board
Date of publication, distribution, etc. 2006
300 ## - PHYSICAL DESCRIPTION
Extent 72p.
Dimensions 21cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 10
490 #0 - SERIES STATEMENT
Series statement ASB Financial Reporting Exposure Draft
490 #0 - SERIES STATEMENT
Series statement ASB Financial Reporting Standard
520 ## - SUMMARY, ETC.
Summary, etc. The International Accounting Standards Board noted that certain financial instruments with characteristics similar to ordinary shares were classified as liabilities under IAS 32. The objective of the exposure draft is to develop a limited scope, short term solution to improve the financial reporting of these instruments.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL ACCOUNTING STANDARDS BOARD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IAS32
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name International
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Boxed set 15/12/2006   BOXED SET 30073156 06/08/2019 1 06/08/2019 Reference material