Amendments to FRS 26 (IAS 39) (Record no. 107690)

MARC details
000 -LEADER
fixed length control field 01213cam a22002295a 4500
001 - CONTROL NUMBER
control field L141511
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 071128s2007 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781841409900
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141511
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 Amendments to FRS 26 (IAS 39)
Remainder of title financial instruments: recognition and measurement, exposures qualifying for hedge accounting
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 24p.
Dimensions 21cm.
490 #0 - SERIES STATEMENT
Series statement ASB Financial Reporting Standard
Volume/sequential designation 2007
520 ## - SUMMARY, ETC.
Summary, etc. Presents proposed amendments to Financial Reporting Standard 26 (IAS 39) on the recognition and measurement of financial instruments. Specifies the risks which qualify for designation as hedged risks when a body hedges its exposure to financial instruments. Deals with the interest rate risk, foreign currency rate risk, credit risk, prepayment risk and risks associated with contractual cashflows. The changes are intended to be of benefit to users of financial statements.
521 2# - TARGET AUDIENCE NOTE
Target audience note Advanced
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 11/03/2008   BOXED SET 141511-1001 06/08/2019 1 06/08/2019 Book