Picking cherries from the fixed asset tree (Record no. 58780)

MARC details
000 -LEADER
fixed length control field 01026cab a2200265 4500
001 - CONTROL NUMBER
control field ABS60484
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1999 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u92737
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name King, H.
245 ## - TITLE STATEMENT
Title Picking cherries from the fixed asset tree
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement CSM
-- Chartered Surveyor Monthly
Volume/sequential designation 8 (8) April 1999, 40(1)
520 ## - SUMMARY, ETC.
Summary, etc. Describes the Accounting Standard Board`s new standard on tangible fixed assets, FRS 15, which outlaws cherry-picking. Companies opting for a policy of revaluation in their accounts must revalue whole classes of similar assets and keep the revaluations up to date. The standard comes into force for accounting periods ending on or after 23 March 2000.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTING STANDARDS BOARD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BALANCE SHEET
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRS15
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TANGIBLE FIXED ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATIONS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 14/04/1999
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   ABS60484 92737-1001 06/08/2019 1 06/08/2019 Journal article