Amendment for FRS 20 (IFRS 2) 'share-based payment' (Record no. 108041)

MARC details
000 -LEADER
fixed length control field 01098cam a22002295a 4500
001 - CONTROL NUMBER
control field L142988
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 9781847980595
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u142988
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 vesting conditions and cancellations
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. ASB $2 008
300 ## - PHYSICAL DESCRIPTION
Extent 20p.
Dimensions 21cm.
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Preface by the Accounting Stabdards Board -- Amendment to financial reporting standard 20 (IFRS 2) 'share-based payment' vesting conditions and cancellations -- Adoption of the amendment
520 ## - SUMMARY, ETC.
Summary, etc. Contains an amendment to parts of Financial Reporting Standard 20 (IFRS 2) 'share based payment'. The amendment clarifies the intention of the original definition of vesting conditions and offers guidance on the accounting treatment of cancellations.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 31/03/2008   BOXED SET 30072695 06/08/2019 1 06/08/2019 Reference material