Leases (Record no. 110956)

MARC details
000 -LEADER
fixed length control field 01106cad a22002055a 4500
001 - CONTROL NUMBER
control field E150718
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100823s2010 xxk f 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781907026874
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u150718
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 IFRS Foundation
9 (RLIN) 5876
245 00 - TITLE STATEMENT
Title Leases
Remainder of title exposure draft
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. IFRS Foundation
Date of publication, distribution, etc. 2010
520 ## - SUMMARY, ETC.
Summary, etc. A draft which sets out proposed changes to lease accounting, and which has been drawn up by the International Accounting Standards Board and the US Financial Accounting Standards Board. The proposals present a new approach to lease accounting to ensure that assets and liabilities arising under leases are recognised in the statement of financial position. Deadline for comments is 15 December 2010. See also accompanying 'Basis for Conclusions' document (E150719).
590 ## - LOCAL NOTE (RLIN)
Local note KA NTK
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 PROPERTY-LANDLORD AND TENANT-LEASES
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.ifrs.org/Current+Projects/IASB+Projects/Leases/ed10/Ed.htm">https://www.ifrs.org/Current+Projects/IASB+Projects/Leases/ed10/Ed.htm</a>
Public note View the exposure draft free of charge at www.ifrs.org
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/08/2010   ONLINE PUBLICATION 150718-2001 06/08/2019 1 06/08/2019 Book