Financial reporting exposure draft (Record no. 106445)

MARC details
000 -LEADER
fixed length control field 01210cam a22002055a 4500
001 - CONTROL NUMBER
control field L136586
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070209s2006 f 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781841408569
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136586
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 ## - TITLE STATEMENT
Title Financial reporting exposure draft
Remainder of title 40 accounting for heritage assets
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. Acounting Standards Board
Date of publication, distribution, etc. 2006
300 ## - PHYSICAL DESCRIPTION
Extent 40 p. $2 1 cm.
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Preface -- Draft financial reporting standard: "Accounting for Heritage assets" -- Appendices to the FRED -- Appendice 1: the development of the exposure draft -- Appendice 2: illustrative examples of disclosures
520 ## - SUMMARY, ETC.
Summary, etc. Includes proposals for a new Financial Reporting Standard on Accounting for Heritage Assets. Developed from the Discussion Paper "Heritage Assets - can accounting do better?" published in January 2006. Aims entities mainly promoting knowledge and culture. Details that heritage assets consist of historic, artistic, scientific, technological, geophysical or environmental assets.
521 ## - TARGET AUDIENCE NOTE
Target audience note Advanced
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 16/09/2008   657.3 ACC 30073580 06/08/2019 1 06/08/2019 Book