Clarifying the clarity project (Record no. 76808)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01100cab a2200205 4500 |
| 001 - CONTROL NUMBER | |
| control field | ##L133110 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060411n2006 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u133110 |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Grant, Jon |
| 245 00 - TITLE STATEMENT | |
| Title | Clarifying the clarity project |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006 |
| 490 #0 - SERIES STATEMENT | |
| Series statement | Accountancy |
| Volume/sequential designation | 137(1352) April 2006, 84-86(3) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Since the issuing of International Standards Auditing by the UK Auditing Practices Board in December 2004, revisions have been made to the Eighth Directive which will facilitate the adoption of ISAs within the EU. In addition, the International Auditing and Assurance Standards Board has committed itself to change the style of the ISAs as part of its clarity project. This paper examines the aims of the clarity project within this context and presents an argument of its potential benefits and pitfalls. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | IKA110406 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INTERNATIONAL STANDARDS AUDITING |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 11/04/2006 | L133110. | 133110-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |