IASB publishes draft IFRS for SMEs (Record no. 106669)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01062cam a2200193 4500 |
| 001 - CONTROL NUMBER | |
| control field | L137163 |
| 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) u137163 |
| 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 | IASB publishes draft IFRS for SMEs |
| 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. | Provides a set of accounting principles designed for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs) developed primarily for listed companies. Discusses simplifications to the requirements of IFRSs, and provisions that allow investors to compare SMEs' financial performance across international boundaries on a like for like basis. |
| 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 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://www.iasb.org/News/Press+Releases/IASB+publishes+draft+IFRS+for+SMEs.htm">https://www.iasb.org/News/Press+Releases/IASB+publishes+draft+IFRS+for+SMEs.htm</a> |
| Public note | View the item free of charge at www.iasb.org... |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 137163-1001 | 06/08/2019 | 1 | 06/08/2019 | Book |