| 000 | 02281cam a22002775a 4500 | ||
|---|---|---|---|
| 001 | L142984 | ||
| 008 | 080331s2007 xxk f 000 0 eng d | ||
| 020 | _a9780862975326 | ||
| 035 | _a(Sirsi) u142984 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aPriceWaterhouseCoopers _93793 |
|
| 245 | 0 | 0 |
_aInternational financial reporting standards _bthe potential impact for housing associations |
| 260 |
_aLondon _bNHF _c2007 |
||
| 300 |
_avi, 58p. _c25cm. |
||
| 350 | _a49.95 | ||
| 505 | 2 | _aAccounting policies and estimation techniques -- Presentation of the financial statements -- Cash flow statements -- Stocks and inventories -- Fixed assets -- Borrowing costs -- Accounting for government grants -- Impairment -- Leases -- Investment properties -- Non-current assets held for sale and discontinued assets -- Employee/retirement benefits -- Contracts -- Taxation -- Provisions, contingent liabilities and contingent assets -- Related party disclosures -- Group accounts - consolidated financial statements | |
| 505 | 2 | _aAssociates and joint ventures -- Business combinations -- Financial instruments -- Intangible assets including research and development -- Events after the balance sheet date -- Revenue recognition -- Segmental reporting -- Other standards unlikely to apply to social landlords -- Impact of first-time adoption -- Other considerations | |
| 510 | 4 | _aDiscusses the potential impact on housing associations of the International Financial Reporting Standards regulations (IFRS). While the Statement of Recommended Practice (SORP) (L142983) requires registered social landlords to comply with UK Generally Accepted Accounting Practice (GAAP), the Accounting Standards Board (ASB) has made it clear that UK GAAP will be merged with IFRS over time. Document illustrates that this is not just a technical change; that real differences will be met by housing associations and that significant project management will be required to facilitate the transition. | |
| 650 | 2 | 4 | _aUK GENERALLY ACCEPTED ACCOUNTING PRACTICE |
| 650 | 2 | 4 | _aINTERNATIONAL FINANCIAL REPORTING STANDARDS |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING | ||
| 710 | 1 |
_aNational Housing Federation _9695 |
|
| 942 | _n0 | ||
| 999 |
_c108038 _d108038 |
||