A valued change? (Record no. 68923)

MARC details
000 -LEADER
fixed length control field 01225cam a2200289 4500
001 - CONTROL NUMBER
control field ABS64846
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011123n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115712
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Woodward, C.
245 #2 - TITLE STATEMENT
Title A valued change?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation November 2001, 108-109(2)
520 ## - SUMMARY, ETC.
Summary, etc. The authors consider if the requirement of listed companies to use International Accounting Standards (IAS) for their published consolidated financial statements will affect valuation practice. Examines how financial statements will change; the impact on accounts users and impact on share price. Also questions what a valuer will need to do differently. Concludes that the move to IAS should be a positive one on the valuation of companies, and simplyfy the work of valuers.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 VALUERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL STATEMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN COMMISSION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL REPORTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION PRACTICE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STANDARDISATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SHARE PRICES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPANIES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element VALUATION AND INVESTMENT APPRAISAL-COMMERCIAL
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Palmer, J.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/11/2001   ABS64846 115712-1001 06/08/2019 1 06/08/2019 Journal article
    Dewey Decimal Classification     London London Journal article 06/12/2001   ABS64846 115712-1002 06/08/2019 2 06/08/2019 Journal article