000			01385cam a22002415a 4500
001			L138695
008			070703s2007 xxk f 000 0 eng d
020			_a9781841409573
035			_a(Sirsi) u138695
041	0		_aeng
050	0	4	_a657.3 $2 18
110	2		_aAccounting Standards Board _93454
245	0	0	_aStatement of priciples for financial reporting _binterpretation for public benefit entities
260			_aKingston upon Thames _bAccounting Standards Board _c2007
300			_a108p. _c21cm.
350			_a10
505	2		_aIntroduction -- The objective of financial statements -- The reporting entity -- The qualitative characteristics of financial information -- The elements of financial statements -- Recognition in financial statements -- Measurement in financial statements -- Presentation of financial information -- Accounting for interests in other entities -- Appendices 1-4
520			_aSets out the principles that the Accounting Standards Board believes should underlie the preparation and presentation of general purpose financial statements of public benefit entities, regardless of their size, whether or not they aim to make a surplus and whether they are private or public sector entities.
590			_aKA
651		4	_aUnited Kingdom _y
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTS-FINANCIAL REPORTING
942			_n0
999			_c107231 _d107231