Financial times (Record no. 73689)

MARC details
000 -LEADER
fixed length control field 01354cam a2200241 4500
001 - CONTROL NUMBER
control field ABS67211
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 031029n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u124153
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Craig, J.
245 ## - TITLE STATEMENT
Title Financial times
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement RICS Business
Volume/sequential designation October 2003, 26-27(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the development and ongoing revision of International Financial Reporting Standards (IFRS), formerly known as international accounting standards and their implications for the real estate sector and surveyors. From the end of 2005 all EU listed companies will be required to prepare their consolidated financial statements using IFRS. Looks at how IFRS will treat the two main issues affecting property - leases and investment property. Discusses how the rapid adoption of IFRS around the world is driving the demand for valuations prepared under international valuation standards. Tabular presentations are appended covering how RICS is influencing IFRS and first time adoption of IFRS.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 EUROPEAN UNION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASES
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 INVESTMENT PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNATIONAL VALUATION STANDARDS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/10/2003   ABS67211 124153-1001 06/08/2019 1 06/08/2019 Journal article