Exposure draft amendments to IFRS 1 (Record no. 106672)

MARC details
000 -LEADER
fixed length control field 01245cam a2200193 4500
001 - CONTROL NUMBER
control field L137166
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) u137166
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 amendments to IFRS 1
Remainder of title first-time adoption of international financial reporting standards cost of an investment in a subsidiary
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. Concerns proposals responding to concerns about difficulties encountered by parent companies in measuring the cost of an investment in a subsidiary on adopting IFRSs. Proposes to allow a parent to use a deemed cost to measure its investment in subsidiaries when it first adopts IFRSs. Proposals also alleviates the need to restate the pre-acquisition accumulated profits of a subsidiary for the purposes of classifying dividends.
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/NR/rdonlyres/6CEAE994-99FA-43D3-91DA-03CA019A2801/0/EDIFRS1Amendments.pdf">https://www.iasb.org/NR/rdonlyres/6CEAE994-99FA-43D3-91DA-03CA019A2801/0/EDIFRS1Amendments.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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 137166-1001 06/08/2019 1 06/08/2019 Book