International financial reporting standards (Record no. 108038)

MARC details
000 -LEADER
fixed length control field 02281cam a22002775a 4500
001 - CONTROL NUMBER
control field L142984
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080331s2007 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780862975326
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u142984
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 PriceWaterhouseCoopers
9 (RLIN) 3793
245 00 - TITLE STATEMENT
Title International financial reporting standards
Remainder of title the potential impact for housing associations
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. NHF
Date of publication, distribution, etc. 2007
300 ## - PHYSICAL DESCRIPTION
Extent vi, 58p.
Dimensions 25cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 49.95
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Accounting policies and estimation techniques -- Presentation of the financial statements -- Cash flow statements -- Stocks and inventories -- Fixed assets -- Borrowing costs -- Accounting for government grants -- Impairment -- Leases -- Investment properties -- Non-current assets held for sale and discontinued assets -- Employee/retirement benefits -- Contracts -- Taxation -- Provisions, contingent liabilities and contingent assets -- Related party disclosures -- Group accounts - consolidated financial statements
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Associates and joint ventures -- Business combinations -- Financial instruments -- Intangible assets including research and development -- Events after the balance sheet date -- Revenue recognition -- Segmental reporting -- Other standards unlikely to apply to social landlords -- Impact of first-time adoption -- Other considerations
510 4# - CITATION/REFERENCES NOTE
Name of source Discusses the potential impact on housing associations of the International Financial Reporting Standards regulations (IFRS). While the Statement of Recommended Practice (SORP) (L142983) requires registered social landlords to comply with UK Generally Accepted Accounting Practice (GAAP), the Accounting Standards Board (ASB) has made it clear that UK GAAP will be merged with IFRS over time. Document illustrates that this is not just a technical change; that real differences will be met by housing associations and that significant project management will be required to facilitate the transition.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UK GENERALLY ACCEPTED ACCOUNTING PRACTICE
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL FINANCIAL REPORTING STANDARDS
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
710 1# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element National Housing Federation
9 (RLIN) 695
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 49.95   657.3 PRI 30074370 06/08/2019 1 49.95 06/08/2019 Book