Financial reporting standard for smaller entities (effective January 2007) (Record no. 106422)

MARC details
000 -LEADER
fixed length control field 01558cam a22002655a 4500
001 - CONTROL NUMBER
control field L136543
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080716s2007 xxk f 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781841408590
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136543
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 657.95 $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 Financial reporting standard for smaller entities (effective January 2007)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Kingston
Name of publisher, distributor, etc. ASB
Date of publication, distribution, etc. 2007
300 ## - PHYSICAL DESCRIPTION
Extent 186p.
Dimensions 21cm.
490 #0 - SERIES STATEMENT
Series statement Financial Reporting Standards
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Scope -- General -- Profit and loss account -- Revenue recognition -- Statement of total recognised gains and losses -- Fixed assets and goodwill -- Leases -- Current assets -- Taxation -- Pensions -- Provisions, contingent liabilities and contingent assets -- Financial instruments, share capital and share-based payments -- Foreign currency translation -- Post balance sheet events -- Related party disclosures -- Consolidated financial statements -- Directors' emoluments -- The directors' report -- Date from which effective and transitional arrangements -- Withdrawal of the FRSSE (effective January 2005).
520 ## - SUMMARY, ETC.
Summary, etc. Updates and supersedes the FRSSE (effective January 2005). Regarded as standard for financial statements relating to accounting periods beginning on or after 1 January 2007.
521 20 - TARGET AUDIENCE NOTE
Target audience note Advanced
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL ACCOUNTING STANDARDS BOARD
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 14/02/2007   BOXED SET 30073637 06/08/2019 1 06/08/2019 Reference material