| 000 | 03978cam a2200817 4500 | ||
|---|---|---|---|
| 001 | L130139 | ||
| 008 | 050628n2005 000 0 eng u | ||
| 020 | _a1904230792 | ||
| 035 | _a(Sirsi) u130139 | ||
| 041 | _aeng | ||
| 050 |
_a657.3 _c18 |
||
| 110 |
_aInternational Accounting Standards Board _94097 |
||
| 245 |
_aInternational financial reporting standards (IFRSs) 2005 _bincluding international accounting standards (IASs) and interpretations as at 1 January 2005 |
||
| 260 |
_aLondon _bIASCF _c2005 |
||
| 300 |
_avi, 2305p. _c25cm. |
||
| 505 | _aIFRS 1 First-time adoption of international financial reporting standards | ||
| 505 | _aIFRS 2 Share-based payment | ||
| 505 | _aIFRS 3 Business combinations | ||
| 505 | _aIFRS 4 Insurance contracts | ||
| 505 | _aIFRS 5 Non-current assets held for sale and discontinued operations | ||
| 505 | _aIFRS 6 Exploration for and evaluation of mineral resources | ||
| 505 | _aIAS 1 Presentation of financial statements | ||
| 505 | _aIAS 2 Inventories | ||
| 505 | _aIAS 7 Cash flow statements | ||
| 505 | _aIAS 8 Accounting policies, changes in accounting estimates and errors | ||
| 505 | _aIAS 10 Events after the balance sheet date | ||
| 505 | _aIAS 11 Construction contracts | ||
| 505 | _aIAS 12 Income tax | ||
| 505 | _aIAS 14 Segment reporting | ||
| 505 | _aIAS 16 Property, plant and equipment | ||
| 505 | _aIAS 17 Leases | ||
| 505 | _aIAS 18 Revenue | ||
| 505 | _aIAS 19 Employee benefits | ||
| 505 | _aIAS 20 Accounting for government grants and disclosure of government assistance | ||
| 505 | _aIAS 21 The effects of changes in foreign exchange rates | ||
| 505 | _aIAS 23 Borrowing costs | ||
| 505 | _aIAS 24 Related party disclosures | ||
| 505 | _aIAS 26 Accounting and reporting by retirement benefits plans | ||
| 505 | _aIAS 27 Consolidated and separate financial statements | ||
| 505 | _aIAS 28 Investments in associates | ||
| 505 | _aIAS 29 Financial reporting in hyperinflationary economies | ||
| 505 | _aIAS 30 Disclosure in the financial statements of banks and similar financial institutions | ||
| 505 | _aIAS 31 Interests in joint ventures | ||
| 505 | _aIAS 32 Financial instruments: disclosure and presentation | ||
| 505 | _aIAS 33 Earnings per share | ||
| 505 | _aIAS 34 Interim financial reporting | ||
| 505 | _aIAS 36 Impairment of assets | ||
| 505 | _aIAS 37 Provisions, contingent liabilities and contingent assets | ||
| 505 | _aIAS 38 Intangible assets | ||
| 505 | _aIAS 39 Financial instruments: recognition and measurement | ||
| 505 | _aIAS 40 Investment property | ||
| 505 | _aIAS 41 Agriculture | ||
| 505 | _aIFRIC 1 Changes in existing decommissioning, restoration and similar | ||
| 505 | _aIFRIC 2 Members' shares in co-operative entities and similar instruments | ||
| 505 | _aIFRIC 3 Emission rights | ||
| 505 | _aIFRIC 4 Determining whether an arrangement contains a lease | ||
| 505 | _aIFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds | ||
| 505 | _aSIC-7 Introduction of the Euro | ||
| 505 | _aSIC-10 Government assistance - no specific relation to operating activities | ||
| 505 | _aSIC-12 Consolidation - special purpose entities | ||
| 505 | _aSIC-13 Jointly controlled entities - non monetary contributions by venturers | ||
| 505 | _aSIC-15 Operating leases - incentives | ||
| 505 | _aSIC-21 Income taxes - recovery of revalued non-depreciable assets | ||
| 505 | _aSIC-25 Income taxes - changes in the tax status of an entity or its shareholders | ||
| 505 | _aSIC-27 Evaluating the substance of transactions involving the legal form of a lease | ||
| 505 | _aSIC-29 Disclosure - service concession arrangements | ||
| 505 | _aSIC-31 Revenue - barter transactions involving advertising services | ||
| 505 | _aSIC-32 Intangible assets - web site costs | ||
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT | ||
| 942 | _n0 | ||
| 999 |
_c104363 _d104363 |
||