000 00975cam a22002655a 4500
001 E147914
008 090701s2008 xxk f u 000 0 eng u
020 _a9781847981059
035 _a(Sirsi) u147914
041 0 _aeng
050 0 4 _a657.3 $2 18
110 1 _aAccounting Standards Board
_93454
245 0 0 _aAmendment to FRS 25 (IAS 32) 'financial Instruments, presentation'
_bputtable financial instruments and obligations arising on liquidation
260 _aKingston
_bASB
_c2008
300 _a56p.
_c21cm.
350 _a6
490 0 _aASB Financial Reporting Standard
520 _aSets out an amendment to FRS 25 in relation to its liability-equity classification requirements for puttable financial instruments, which ensures it complies with IAS 32.
521 _aExpert
590 _aKA
650 _aFRS25
651 4 _aUnited Kingdom
_y
690 _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
942 _n0
999 _c109785
_d109785