Revised International Accounting Standards (IAS) (Record no. 116977)

MARC details
000 -LEADER
fixed length control field 01281cam a2200241 4500
001 - CONTROL NUMBER
control field WB4004-19
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040129n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u124963
245 ## - TITLE STATEMENT
Title Revised International Accounting Standards (IAS)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement RICS Feature
Volume/sequential designation 28 January 2004 (3)
520 ## - SUMMARY, ETC.
Summary, etc. Although the revised IAS, published 18 December 2003, formally come into effect on 1 January 2005, a requirement for entities adopting IAS from 2005 is that their first accounts include a comparison and reconciliation with the previous year's accounts, which means in practical terms valuations reflecting IAS could be required at any time from January 2004. RICS, through the Valuations for Financial Statements Working Group, is considering the effects of the revisions from the valuer's point of view and will publish guidance as soon as possible. http://www.rics.org/ricscms/bin/show?class=Feature &template=/includes/showfeature.html&id=970&facult y=Valuation&faculty=All%20Faculties
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 ACCOUNTING STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IAS16
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IAS17
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IAS40
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element VALUATION AND INVESTMENT APPRAISAL
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/01/2004   WB4004-19 124963-1001 06/08/2019 1 06/08/2019 News article