Statement of recommended practice (SORP) (Record no. 108037)

MARC details
000 -LEADER
fixed length control field 01669cam a22002295a 4500
001 - CONTROL NUMBER
control field L142983
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080331s2008 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780862975333
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u142983
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 346 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element National Housing Federation
9 (RLIN) 695
245 00 - TITLE STATEMENT
Title Statement of recommended practice (SORP)
Remainder of title accounting for registered social landlords 2008
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. NHF
Date of publication, distribution, etc. 2008
300 ## - PHYSICAL DESCRIPTION
Extent viii, 100p.
Dimensions 25cm.
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Definition of relevant acts -- Recommended practice and explanation -- Application of accounting standards -- Legal requirements -- Development of the revised SORP
520 ## - SUMMARY, ETC.
Summary, etc. Statement of Recommended Practice (SORP) aiming to narrow areas of difference of accounting within the social housing sector by recommending preferred accounting treatments. The Accounting Standards Board (ASB) has authorised the National Housing Federation (NHF), Community Housing Cymru (CHC) and the Scottish federation of Housing Associations (SFHA) to issue this document collectively, requiring them to abide by the regulations of the ASB. The overall purpose of the SORP is to provide guidance on formats and accounting policies which will enable social landlords to comply with the existing accounting requirements, but should not be viewed as an alternative to the requirements themselves.
520 ## - SUMMARY, ETC.
Summary, etc. Readers of this title should also look at the document International Financial Reporting Standards (L142984), as they will impact on the SORP in future.
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TENURE-LEASEHOLD
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 Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Copy number Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     London London Books 13/05/2008 65.00   346 NAT 30074374 06/08/2019 1 65.00 06/08/2019 Book