| 000 | 01160cam a22002775a 4500 | ||
|---|---|---|---|
| 001 | L134297 | ||
| 008 | 060725s2006 xxk f u 000 0 eng u | ||
| 020 | _a1841408239 | ||
| 035 | _a(Sirsi) u134297 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 1 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 |
_aAmendment to FRS 25 (IAS 32) _bfinancial Instruments _bpresentation |
| 260 |
_aLondon _bAccounting Standards Board _c2006 |
||
| 300 |
_a72p. _c21cm. |
||
| 350 | _a10 | ||
| 490 | 0 | _aASB Financial Reporting Exposure Draft | |
| 490 | 0 | _aASB Financial Reporting Standard | |
| 520 | _aThe International Accounting Standards Board noted that certain financial instruments with characteristics similar to ordinary shares were classified as liabilities under IAS 32. The objective of the exposure draft is to develop a limited scope, short term solution to improve the financial reporting of these instruments. | ||
| 590 | _aKA | ||
| 650 | _aINTERNATIONAL ACCOUNTING STANDARDS BOARD | ||
| 650 | _aIAS32 | ||
| 651 | 4 | _aInternational | |
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c105642 _d105642 |
||