Financial reporting (Record no. 74047)

MARC details
000 -LEADER
fixed length control field 01566cab a2200289 4500
001 - CONTROL NUMBER
control field ABS67335
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040108n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u124762
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(1323) November 2003, 77-93(14)
520 ## - SUMMARY, ETC.
Summary, etc. A whole section on various aspects of financial reporting. Discusses a number of related topics. "American dream" considers the adoption of international accounting standards. "A question of definition" reports on the introduction of the International Financial Reporting Standards in 2005 for listed companies and SMEs. "Going going gone" discusses the need for a separate standard on discontinued operations. "The future of reporting" looks at new guidance from the Institute of Chartered Accountants in England and Wales published for directors of UK companies on preparing and publishing prospective financial information. "The great audit threshold debate" discusses the government's case for raising the audit threshold to £5.6m and finds that it is not proven. Finally, "Do the numbers make sense" focuses on the analytical review of an audit.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTANCY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AUDITING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AUDITING STANDARDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL REPORTING
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 House, J.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Jarvis, R.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Paterson, R.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Hodgkinson, R.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Smith, R.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Penny, 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 08/01/2004   ABS67335 124762-1001 06/08/2019 1 06/08/2019 Journal article