| 000 | 01245cam a2200193 4500 | ||
|---|---|---|---|
| 001 | L137166 | ||
| 008 | 070320s2007 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u137166 | ||
| 041 | 0 | _aeng | |
| 110 | 2 |
_aInternational Accounting Standards Board _94097 |
|
| 245 | 0 | 0 |
_aExposure draft amendments to IFRS 1 _bfirst-time adoption of international financial reporting standards cost of an investment in a subsidiary _h[electronic resource] |
| 260 |
_aLondon _bIASB _c2007 |
||
| 520 | _aConcerns proposals responding to concerns about difficulties encountered by parent companies in measuring the cost of an investment in a subsidiary on adopting IFRSs. Proposes to allow a parent to use a deemed cost to measure its investment in subsidiaries when it first adopts IFRSs. Proposals also alleviates the need to restate the pre-acquisition accumulated profits of a subsidiary for the purposes of classifying dividends. | ||
| 590 | _aKA | ||
| 651 | 4 | _aInternational | |
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 856 | 4 | 0 |
_uhttps://www.iasb.org/NR/rdonlyres/6CEAE994-99FA-43D3-91DA-03CA019A2801/0/EDIFRS1Amendments.pdf _zView the item free of charge at the www.iasb.org website. |
| 942 | _n0 | ||
| 999 |
_c106672 _d106672 |
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