| 000 | 01210cam a22002055a 4500 | ||
|---|---|---|---|
| 001 | L136586 | ||
| 008 | 070209s2006 f 000 0 eng u | ||
| 020 | _a9781841408569 | ||
| 035 | _a(Sirsi) u136586 | ||
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 |
_aFinancial reporting exposure draft _b40 accounting for heritage assets |
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| 260 |
_aLondon _bAcounting Standards Board _c2006 |
||
| 300 | _a40 p. $2 1 cm. | ||
| 505 | 2 | _aPreface -- Draft financial reporting standard: "Accounting for Heritage assets" -- Appendices to the FRED -- Appendice 1: the development of the exposure draft -- Appendice 2: illustrative examples of disclosures | |
| 520 | _aIncludes proposals for a new Financial Reporting Standard on Accounting for Heritage Assets. Developed from the Discussion Paper "Heritage Assets - can accounting do better?" published in January 2006. Aims entities mainly promoting knowledge and culture. Details that heritage assets consist of historic, artistic, scientific, technological, geophysical or environmental assets. | ||
| 521 | _aAdvanced | ||
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c106445 _d106445 |
||