Exposure draft of a proposed IFRS for small and medium-sized entities (Record no. 106670)

MARC details
000 -LEADER
fixed length control field 01194cam a2200193 4500
001 - CONTROL NUMBER
control field L137164
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) u137164
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 Exposure draft of a proposed IFRS for small and medium-sized entities
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 that are appropriate for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs). Discusses how removing choices for accounting treatment, eliminating topics that are not generally relevant to SMEs and simplifying methods for recognition and measurement, the resulting draft standard reduce the volume of accounting guidance applicable to SMEs when compared with the full set of IFRSs.
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/NR/rdonlyres/DFF3CB5E-7C89-4D0B-AB85-BC099E84470F/0/SMEProposed26095.pdf">https://www.iasb.org/NR/rdonlyres/DFF3CB5E-7C89-4D0B-AB85-BC099E84470F/0/SMEProposed26095.pdf</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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 137164-1001 06/08/2019 1 06/08/2019 Book