Identifying and accounting for leases (Record no. 110580)

MARC details
000 -LEADER
fixed length control field 01013cam a22002175a 4500
001 - CONTROL NUMBER
control field E149650
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100331s2010 xxk f f000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u149651
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Audit Commission
9 (RLIN) 5757
245 00 - TITLE STATEMENT
Title Identifying and accounting for leases
Remainder of title countdown to IFRS in local government
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. Audit Commission
Date of publication, distribution, etc. 2010
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the introduction of International Accounting Standards (IAS) 17: Leases, and the issues faced by local authorities in terms of making leases compliant with International Financial Reporting Standards (IFRS).
521 ## - TARGET AUDIENCE NOTE
Target audience note Advanced
590 ## - LOCAL NOTE (RLIN)
Local note KA
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-FINANCIAL REPORTING
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.brentwood.gov.uk/minutesdocs/agendas/amdoc1975.pdf">https://www.brentwood.gov.uk/minutesdocs/agendas/amdoc1975.pdf</a>
Public note View the report free of charge at www.auditcommission.gov.uk
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     Virtual Virtual Online 31/03/2010   ONLINE PUBLICATION 149651-2001 06/08/2019 1 06/08/2019 Book