Amendment to FRS 3 (Record no. 107247)

MARC details
000 -LEADER
fixed length control field 01093cam a22002055a 4500
001 - CONTROL NUMBER
control field L138761
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070709e20070706xxk f u 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781841409597
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u138761
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 Amendment to FRS 3
Remainder of title reporting financial performance
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. ASB
Date of publication, distribution, etc. 2007
300 ## - PHYSICAL DESCRIPTION
Extent 11p.
Dimensions 21cm.
520 ## - SUMMARY, ETC.
Summary, etc. Amendment to a Financial Reporting Standard (FRS 3) clarifies its application to entities within the scope of FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement. The changes made are based on proposals previously published (L137409). They reflect the exemption from certain paragraphs of FRS3 for entities applying FRS 26 and FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates. Effective for accounting periods beginning on or after 1 January 2007. Early adoption is permitted.
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-ACCOUNTING-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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Boxed set 24/08/2007   BOXED SET 30074004 06/08/2019 1 06/08/2019 Reference material