| 000 | 01093cam a22002055a 4500 | ||
|---|---|---|---|
| 001 | L138761 | ||
| 008 | 070709e20070706xxk f u 000 0 eng d | ||
| 020 | _a9781841409597 | ||
| 035 | _a(Sirsi) u138761 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 |
_aAmendment to FRS 3 _breporting financial performance |
| 260 |
_aLondon _bASB _c2007 |
||
| 300 |
_a11p. _c21cm. |
||
| 520 | _aAmendment to a Financial Reporting Standard (FRS 3) clarifies its application to entities within the scope of FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement. The changes made are based on proposals previously published (L137409). They reflect the exemption from certain paragraphs of FRS3 for entities applying FRS 26 and FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates. Effective for accounting periods beginning on or after 1 January 2007. Early adoption is permitted. | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c107247 _d107247 |
||