Amendment for FRS 20 (IFRS 2) 'share-based payment' (Record no. 107939)

MARC details
000 -LEADER
fixed length control field 01159cam a22002295a 4500
001 - CONTROL NUMBER
control field L142687
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080229s2008 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781847980458
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u142687
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 for FRS 20 (IFRS 2) 'share-based payment'
Remainder of title group cash-settled share-based payment transactions
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. ASB $2 008
300 ## - PHYSICAL DESCRIPTION
Extent 22p.
Dimensions 21cm.
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Preface -- Proposed amendment to financial reporting standard 20 (IFRS 2)
520 ## - SUMMARY, ETC.
Summary, etc. Contains draft proposals to amend parts of Financial Reporting Standard 20 (IFRS 2) 'share based payment'. The proposed amendments extend the scope of the standard to include certain share-based transactions linked to the equity shares of the reporting entity's parent company or another group company. A subsequent amendment to International Financial Reporting Standards Interpretation 11 is also suggested.
521 20 - TARGET AUDIENCE NOTE
Target audience note Expert
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/02/2008   BOXED-SET LONDON 30071158 06/08/2019 1 06/08/2019 Reference material