Determination of fair value of intangible assets for IFRS reporting purposes (Record no. 107373)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01507cad a22002655a 4500 |
| 001 - CONTROL NUMBER | |
| control field | L139912 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070820s2007 xxk f 000 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u139912 |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | 333.332091 $2 18 |
| 110 2# - MAIN ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | International Valuation Standards Committee |
| 9 (RLIN) | 3611 |
| 245 00 - TITLE STATEMENT | |
| Title | Determination of fair value of intangible assets for IFRS reporting purposes |
| Medium | [electronic resource] |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | London |
| Name of publisher, distributor, etc. | IVSC |
| Date of publication, distribution, etc. | 2007 |
| 490 #0 - SERIES STATEMENT | |
| Series statement | International Valuation Standards Committee Discussion Paper |
| Volume/sequential designation | July 2007 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Invites feedback on standardising the approach to take in the determination of the fair value of intangible assets for the purpose of reporting under the International Financial Reporting Standards (IFRS). Considers the key standards affected, technical valuation issues, intangible asset valuation methods, determination and benchmarking of valuation inputs, comparison of different approaches and proposed hierarchy for selection of valuation methods, and the valuation process. Comments required by 31 October 2007. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | KA |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INTERNATIONAL ACCOUNTING STANDARD 38 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INTERNATIONAL ACCOUNTING STANDARD 36 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INTERNATIONAL FINANCIAL REPORTING STANDARD 3 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INTERNATIONAL FINANCIAL REPORTING STANDARD 5 |
| 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 | PROPERTY-PROPERTY VALUATION AND APPRAISAL |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://www.ivsc.org">https://www.ivsc.org</a> |
| Public note | View the discussion paper free of charge at www.ivsc.org... |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| 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 | 20/08/2007 | ONLINE PUBLICATION | 139912-2001 | 06/08/2019 | 1 | 06/08/2019 | Book |