New guidance on international accounting standards (Record no. 72942)

MARC details
000 -LEADER
fixed length control field 01305cam a2200205 4500
001 - CONTROL NUMBER
control field WB3924-08
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030626n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122768
245 ## - TITLE STATEMENT
Title New guidance on international accounting standards
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement International Accounting Standards Board Press Release
Volume/sequential designation 19 June 2003 (3)
520 ## - SUMMARY, ETC.
Summary, etc. The International Accounting Standards Board (IASB) has published guidance on how companies should move towards adoption of its standards. Most listed companies in the EU must use these instead of their home country reporting rules from 2005. Companies that issue financial statements for the fiscal year ending December 2005 under the IASB's standards will also have to restate their accounts for 2004 because of the need for comparative information. Companies with US share listings could also have to restate their accounts for 2003 because US regulators require two years of comparative information. Information on ordering a copy is available on the IASB website http://www.iasc.org.uk.
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 LISTED COMPANIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN UNION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL ACCOUNTING
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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    Dewey Decimal Classification     London London News article 26/06/2003   WB3924-08 122768-1001 06/08/2019 1 06/08/2019 News article