000 01172cam a2200253 4500
001 ##L1318381
008 051212n2005 000 0 eng u
020 _a1841407119
035 _a(Sirsi) u131838
041 0 _aeng
110 2 _aAccounting Standards Board
_93454
240 1 0 _aFRED 36
245 0 0 _aFinancial reporting exposure draft (FRED) 36
_bbusiness communications International Financial Reporting Standards (IFRS) 3 and amendments to FRS 2 accounting for subsidiary undertakings
_b(parts of IAS 27 consolidated and separate financial statements).
250 _cJuly 2005
260 _aLondon
_bASB
_c2005
300 _a296p.
_c21cm.
490 _aASB Financial Reporting Exposure Draft
_v39
520 _aExposure drafts of standards continuing the process of bringing UK accounting standards into line with proposed International Financial Reporting Standards (IFRS).
690 _aMANAGEMENT-BUSINESS MANAGEMENT
710 2 _aUnited States Financial Accounting Standards Board
_93456
710 2 _aInternational Accounting Standards Board
_94097
856 4 8 _uhttps://www.frc.org.uk
_zView the item free of charge at /www.frc.org.uk;
942 _n0
999 _c104863
_d104863