Amendment to FRS 25 (IAS 32) 'financial Instruments, presentation' (Record no. 109785)

MARC details
000 -LEADER
fixed length control field 00975cam a22002655a 4500
001 - CONTROL NUMBER
control field E147914
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090701s2008 xxk f u 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781847981059
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u147914
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 1# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Accounting Standards Board
9 (RLIN) 3454
245 00 - TITLE STATEMENT
Title Amendment to FRS 25 (IAS 32) 'financial Instruments, presentation'
Remainder of title puttable financial instruments and obligations arising on liquidation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Kingston
Name of publisher, distributor, etc. ASB
Date of publication, distribution, etc. 2008
300 ## - PHYSICAL DESCRIPTION
Extent 56p.
Dimensions 21cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 6
490 #0 - SERIES STATEMENT
Series statement ASB Financial Reporting Standard
520 ## - SUMMARY, ETC.
Summary, etc. Sets out an amendment to FRS 25 in relation to its liability-equity classification requirements for puttable financial instruments, which ensures it complies with IAS 32.
521 ## - TARGET AUDIENCE NOTE
Target audience note Expert
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRS25
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/07/2009   BOXED SET 30074985 06/08/2019 1 06/08/2019 Reference material