SSAP 22 changes hue (Record no. 7854)

MARC details
000 -LEADER
fixed length control field 00793cab a2200205 4500
001 - CONTROL NUMBER
control field ABS38758
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u12269
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Viccajee, R.
245 ## - TITLE STATEMENT
Title SSAP 22 changes hue
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Certified Accountant
Volume/sequential designation February 1988, 31-32(2)
520 ## - SUMMARY, ETC.
Summary, etc. A critical examination of SSAP 22 , which the author claims is not clear on its treatment of purchased goodwill . He proposes that the argument lies in the perception of the final nature of purchased goodwill: is it an asset or not? is it a realised loss or not?, and cannot as SSAP 22 suggests, be something between the two.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTING STANDARDS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS38758 12269-1001 06/08/2019 1 06/08/2019 Journal article