| 000 | 01351cam a2200265 4500 | ||
|---|---|---|---|
| 001 | ##L132306 | ||
| 008 | 060124n2006 000 0 eng u | ||
| 020 | _a1905590024 | ||
| 035 | _a(Sirsi) u132306 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657 $2 18 |
| 110 | 2 |
_aInternational Accounting Standards Board _94097 |
|
| 245 | 0 | 0 |
_aED 8 operating segments _bbasis for conclusions on exposure draft |
| 250 | _aJanuary 2006 | ||
| 260 |
_aLondon _bIASB _c2006 |
||
| 300 |
_a39p. _c21cm. |
||
| 490 | 0 |
_aInternational Accounting Standards Board Exposure Draft _vED 8 |
|
| 520 | _aSummarises the International Accounting Standards Board's considerations in reaching the conclusions in ED 8 "Operating segments." The IFRS draft adopted the management approach to segment reporting set out in SFAS 131 "Disclosures about segments of an enterprise and related information" issued in 1997 by the US Financial Accounting Standards Board. Research into the project concluded that the application of SFAS 131 produced more useful information than its predecessor SFAS 14. | ||
| 650 | 2 | 4 | _aUS FINANCIAL ACCOUNTING STANDARDS BOARD |
| 650 | 2 | 4 | _aSFAS 131 |
| 650 | 2 | 4 | _aSFAS 14 |
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 710 | 2 |
_aInternational Accounting Standards Committee Foundation _94618 |
|
| 942 | _n0 | ||
| 999 |
_c105091 _d105091 |
||