000			01225cam a2200193 4500
001			L137162
008			070320s2007 xxk f 000 0 eng d
035			_a(Sirsi) u137162
041	0		_aeng
110	2		_aInternational Accounting Standards Board _94097
245	0	0	_aIFRIC update _bJanuary 2007 _h[electronic resource]
260			_aLondon _bIASB _c2007
520			_aSummary of IFRIC meeting in London on 11 and 12 January 2007, when it discussed the draft IFRIC Due Process Handbook, customer loyalty programmes, revenue recognition in respect of initial fees, employee benefits, distinction between curtailments and negative past service costs, the effects of changes in foreign exchange rates, the hedge of a net investment in a foreign operation, intangible assets, advertising and promotional expenditure and catalogues, recognition and measurement of biological assets and agricultural produce in accordance with IAS 41.
590			_aKA
651		4	_aInternational
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856	4	8	_uhttps://www.iasb.org/Updates/IFRIC+Updates/2007/2007+IFRIC+Updates.htm _zView the item free of charge at www.iasb.org...
942			_n0
999			_c106668 _d106668