A fair time for agriculture? (Record no. 67943)

MARC details
000 -LEADER
fixed length control field 01206cam a2200325 4500
001 - CONTROL NUMBER
control field ABS64308
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 010808n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u114002
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Butler, J.
245 #2 - TITLE STATEMENT
Title A fair time for agriculture?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation 128(1295) July 2001, 99(1)
520 ## - SUMMARY, ETC.
Summary, etc. Questions whether or not farmers are ready for IAS 41, which will apply for accounting periods beginning on or after 1 January 2001. The standard requires biological assets to be measured at their fair value less estimated point-of-sale costs, except where it is impossible to measure their value reliably.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTING STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BEN 19
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BIOLOGICAL ASSETS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IAS41
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IM229
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INSPECTORS MANUAL IM229
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IAS41
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 PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-LIVESTOCK
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL-FARM BUSINESS MANAGEMENT
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 Journal article 08/08/2001   ABS64308 114002-1001 06/08/2019 1 06/08/2019 Journal article