000 00973cam a22002055a 4500
001 L136542
008 070206s2006 xxk f u 000 0 eng u
020 _a9781841408620
035 _a(Sirsi) u136542
050 0 4 _a657.3 $2 18
110 2 _aAccounting Standards Board
_93454
245 0 0 _aReporting statement
_bretirement benefits
_bdisclosures
260 _aLondon
_bAccounting Standards Board
_c2006
300 _a38p.
_c21cm.
490 0 _aASB Financial Reporting Standard
520 _aAmendments address the concerns of some commentators that financial statements in FRS 17 do not contain sufficient information in relation to defined benefits schemes to allow users of the financial statements a clear view of the risks and rewards arising from defined benefit schemes. Therefore disclosure requirements are amended.
651 4 _aUnited Kingdom
_y
690 _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
942 _n0
999 _c106421
_d106421