Financial reporting (Record no. 73402)

MARC details
000 -LEADER
fixed length control field 01631cam a2200313 4500
001 - CONTROL NUMBER
control field ABS67069
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030915n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u123604
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Paterson, R.
245 ## - TITLE STATEMENT
Title Financial reporting
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation 132(1320) August 2003, 78-93(15)
520 ## - SUMMARY, ETC.
Summary, etc. A series of articles, the first of which argues that the International Accounting Standards Board (IASB) must stick to principles in revising its standard on consolidation, IAS "Consolidated financial statements and accounting for investment". The second article urges companies that have not done so, to prepare their group accounts under International Financial Reporting Standards (formerly International Accounting Standards). The third article questions whether the IASB will have its 40 standards ready for use in Europe in time for the EU's deadline. The next article questions the IASB's proposals on accounting for insurance projects. The fifth article provides international briefing covering Australia and Canada. The final article examines accounting for emission rights.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL ACCOUNTING STANDARDS BOARD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL FINANCIAL REPORTING STANDARDS
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 EUROPEAN UNION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INSURANCE COMPANIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AUSTRALIA
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CANADA
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Holgate, P.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name House, J.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Perlet, H.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Barker, P.
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 15/09/2003   ABS67069 123604-1001 06/08/2019 1 06/08/2019 Journal article