IFRIC update (Record no. 106668)

MARC details
000 -LEADER
fixed length control field 01225cam a2200193 4500
001 - CONTROL NUMBER
control field L137162
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070320s2007 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u137162
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
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 IFRIC update
Remainder of title January 2007
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. IASB
Date of publication, distribution, etc. 2007
520 ## - SUMMARY, ETC.
Summary, etc. Summary of IFRIC meeting in London on 11 and 12 January 2007, when it discussed the draft IFRIC Due Process Handbook, customer loyalty programmes, revenue recognition in respect of initial fees, employee benefits, distinction between curtailments and negative past service costs, the effects of changes in foreign exchange rates, the hedge of a net investment in a foreign operation, intangible assets, advertising and promotional expenditure and catalogues, recognition and measurement of biological assets and agricultural produce in accordance with IAS 41.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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
856 48 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.iasb.org/Updates/IFRIC+Updates/2007/2007+IFRIC+Updates.htm">https://www.iasb.org/Updates/IFRIC+Updates/2007/2007+IFRIC+Updates.htm</a>
Public note View the item free of charge at www.iasb.org...
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     Virtual Virtual Online 20/03/2007   ONLINE PUBLICATION 137162-1001 06/08/2019 1 06/08/2019 Book