Statement of priciples for financial reporting (Record no. 107231)

MARC details
000 -LEADER
fixed length control field 01385cam a22002415a 4500
001 - CONTROL NUMBER
control field L138695
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070703s2007 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781841409573
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u138695
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 657.3 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Accounting Standards Board
9 (RLIN) 3454
245 00 - TITLE STATEMENT
Title Statement of priciples for financial reporting
Remainder of title interpretation for public benefit entities
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Kingston upon Thames
Name of publisher, distributor, etc. Accounting Standards Board
Date of publication, distribution, etc. 2007
300 ## - PHYSICAL DESCRIPTION
Extent 108p.
Dimensions 21cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 10
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- The objective of financial statements -- The reporting entity -- The qualitative characteristics of financial information -- The elements of financial statements -- Recognition in financial statements -- Measurement in financial statements -- Presentation of financial information -- Accounting for interests in other entities -- Appendices 1-4
520 ## - SUMMARY, ETC.
Summary, etc. Sets out the principles that the Accounting Standards Board believes should underlie the preparation and presentation of general purpose financial statements of public benefit entities, regardless of their size, whether or not they aim to make a surplus and whether they are private or public sector entities.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTS-FINANCIAL REPORTING
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     London London Reference copy 29/08/2007   657.3 STA 30073998 06/08/2019 1 06/08/2019 Book