IFRIC update (Record no. 120587)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01167cai a22001815a 4500 |
| 001 - CONTROL NUMBER | |
| control field | L137236 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070326u xxk g 000 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u137236 |
| 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 | International Accounting Standards Board |
| 9 (RLIN) | 4097 |
| 245 00 - TITLE STATEMENT | |
| Title | IFRIC update |
| Remainder of title | March 2007 |
| Medium | [electronic resource] |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Summary of IFRIC meeting in London on 8 and 9 March 2007 2007, when it discussed D19 IAS 19: the asset ceiling: availability of economic benefits and minimum funding requirements, D20 customer loyalty programmes, IAS 18: revenue sales of real estate, IAS 21: the effects of changes in foreign exchange rates, the hedge of a net investment in a foreign operation, IAS 38: intangible assets, advertising and promotion, IFRS 5: non-current assets held for sale and discontinued operations, plan to sell the controlling interest in a subsidiary. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | KA |
| 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 | MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://www.iasb.org/Updates/IFRIC+Updates/2007/2007+IFRIC+Updates.htm">https://www.iasb.org/Updates/IFRIC+Updates/2007/2007+IFRIC+Updates.htm</a> |
| Public note | View the item free of charge at www.iasb.org... |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 26/03/2007 | ONLINE PUBLICATION | 137236-1001 | 06/08/2019 | 1 | 06/08/2019 | Book |