| 000 -LEADER |
|---|
| fixed length control field |
03098cam a2200337 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
16067697 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
KEPU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20201005122542.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
100125s2010 njuab b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2010275184 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780470483176 (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0470483172 (pbk.) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)ocn430842574 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
BTCTA |
| Transcribing agency |
BTCTA |
| Modifying agency |
YDXCP |
| -- |
BWX |
| -- |
JCU |
| -- |
OCLCQ |
| -- |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
lccopycat |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5626 |
| Item number |
.W54 2010 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wiecek, Irene M. |
| 9 (RLIN) |
37230 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
IFRS primer : |
| Remainder of title |
international GAAP basics / |
| Statement of responsibility, etc |
Irene M. Wiecek, Nicola M. Young. |
| 246 3# - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
International Financial Reporting Standards primer |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
U.S. ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hoboken, NJ : |
| Name of publisher, distributor, etc |
John Wiley & Sons, |
| Date of publication, distribution, etc |
c2010. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
viii, 374 p. : |
| Other physical details |
ill., map ; |
| Dimensions |
28 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introduction and reporting basics -- Introduction and IAS framework -- Presentation of financial statements: IAS 1 -- Statement of cash flows: IAS 7 -- Non-current assets held for sale and discontinued operations: IFRS 5 -- Provisions, contingent liabilities and contingent assets: IAS 37 -- Revenue: IAS 18 -- Non-financial assets -- Inventories: IAS 2 -- Construction contracts: IAS 11 -- Agriculture: IAS 41 -- Property, plant and equipment: IAS 16 -- Investment property: IAS 40 -- Exploration for and evaluation of mineral resources: IFRS 6 -- Borrowing costs: IAS 23 -- Accounting for government grants and disclosure of government assistance: IAS 20 -- Intangible assets: IAS 38 -- Impairment of assets: IAS 36 -- Financial assets and liabilities -- Basic financial instruments: IAS 32, IAS 39 and IFRS 7 -- Financial instruments: recognition and measurement: IAS 39 -- Financial instruments: presentation: IAS 32 -- Financial instruments: disclosure: IFRS 7 -- Special topics -- Accounting policies, changes in accounting estimates and errors: IAS 8 -- Events after the reporting period: IAS 10 -- Income taxes: IAS 12 -- Employee benefits: IAS 19 -- Related party disclosures: IAS 24 -- Earnings per share: IAS 33 -- Interim financial reporting: IAS 34 -- Share-based payment: IFRS 2 -- Reporting entity -- Investments in associates: IAS 28 -- Business combinations: IFRS 3 -- Consolidated and separate financial statements: IAS 27 -- Interests in joint ventures: IAS 31 -- Operating segments: IFRS 8 -- The effects of changes in foreign exchange rates: IAS 21 -- Specialized applications -- Specialized industries and hyperinflation: IFRS 4, IAS 26, and IAS 29 -- First-time adoption of international financial reporting standards: IFRS 1. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards. |
| 9 (RLIN) |
37231 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Young, Nicola M. |
| 9 (RLIN) |
37232 |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Publisher description |
| Uniform Resource Identifier |
http://www.loc.gov/catdir/enhancements/fy1006/2010275184-d.html |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of contents only |
| Uniform Resource Identifier |
http://www.loc.gov/catdir/enhancements/fy1006/2010275184-t.html |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
copycat |
| d |
2 |
| e |
ncip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
General Circulation Books |
