Vista normal Vista MARC Vista ISBD

Borrowing costs / International Federation of Accountants. - New York, N.Y. : IFAC, 1998. - 24 páginas ; 23 cm. - IFAC Public Sector Committee. Exposure Draft ; 5 IFAC Public Sector Committee. IPSAS ; 5 .

Scope, 1 -- Definitions, 7 -- Borrowing costs-benchmark treatment, 12 -- Borrowing costs-allowed alternative treatment, 17 -- Recognition, 19 -- Disclosure, 41 -- Transitional provisions, 42 -- Effective date, 43.

Subjects--Topical Terms:
Contabilidad.
Costos.
Préstamos.

LC Class. No.: HF 5601 / .E96 199808 no.5