Exposure draft of proposed amendments to IAS 24 related party disclosures (Record no. 106671)

MARC details
000 -LEADER
fixed length control field 01270cam a2200193 4500
001 - CONTROL NUMBER
control field L137165
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) u137165
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 proposed amendments to IAS 24 related party disclosures
Remainder of title state-controlled entities and the definition of a related party
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. Exposure draft contains proposals by the International Accounting Standards Board to amend IAS 24 Related Party Disclosures. The amendments intends to eliminate the disclosure requirements in paragraph 17 of IAS 24 for some entities that are controlled or significantly influenced by a state in relation to transactions with other entities controlled or significantly influenced by that state. The exposure draft also proposes amending the definition of a related party.
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/8D8FF054-4DCE-45B9-BEEC-639D7CD2C480/0/IAS24.pdf">https://www.iasb.org/NR/rdonlyres/8D8FF054-4DCE-45B9-BEEC-639D7CD2C480/0/IAS24.pdf</a>
Public note View the item free of charge at the www.iasb.org website.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 137165-1001 06/08/2019 1 06/08/2019 Book