IFRS should be phased in 2004 (Record no. 116949)

MARC details
000 -LEADER
fixed length control field 01090cam a2200253 4500
001 - CONTROL NUMBER
control field WB4003-12
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040120n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u124874
245 ## - TITLE STATEMENT
Title IFRS should be phased in 2004
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement RICS Brussels Briefing
Volume/sequential designation 19 January 2004 (1)
520 ## - SUMMARY, ETC.
Summary, etc. New guidelines recommend that national regulators require companies in the EU to phase in the use of international financial reporting standards during 2004. The guidelines published by the Committee of European Securities Regulators (CESR) require companies to restate their accounts for 2004 so as to make comparisons with 2005. CESR guidelines available at http://www.europefesco.org/v2/default.asp.
590 ## - LOCAL NOTE (RLIN)
Local note WB
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL FINANCIAL REPORTING STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMMITTEE OF EUROPEAN SECURITIES REGULATORS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GUIDELINES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL ACCOUNTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LISTED COMPANIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL ACCOUNTING STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EC REGULATIONS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element FINANCE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 20/01/2004   WB4003-12 124874-1001 06/08/2019 1 06/08/2019 News article