Accounting for Investments in Associates / (Registro nro. 51795)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01000nam a2200241 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0000 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20230312170923.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100116s20002000-us g 001 0 engsd |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DO-SdBDB |
| Language of cataloging | spa |
| Transcribing agency | DO-SdBDB |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | -us |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5601 |
| Item number | .E96 200005 no. 7 |
| 110 ## - MAIN ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | International Federation of Accountants |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting for Investments in Associates / |
| Statement of responsibility, etc. | International Federation of Accountants. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New York, N.Y. : |
| Name of publisher, distributor, etc. | IFAC, |
| Date of publication, distribution, etc. | 2000. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 24 páginas ; |
| Dimensions | 23 cm. |
| 490 ## - SERIES STATEMENT | |
| Series statement | IFAC Public Sector Committee. IPSAS ; |
| Volume/sequential designation | 7 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Scope, 1 -- |
| Title | Definitions, 6 -- |
| -- | Consolidated financial statements, 18 -- |
| -- | Separate financial statements of the investor, 23 -- |
| -- | Application of the equity method, 29 -- |
| -- | Impairment Losses, 37 -- |
| -- | Income taxes, 38 -- |
| -- | Contingencies, 39 -- |
| -- | Disclosure, 40 -- |
| -- | Effective date, 43 -- |
| -- | Comparison with ias 28. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Informes. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Inversiones. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Contabilidad. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monografía - Colección General |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Biblioteca «Juan Pablo Duarte» | SUCURSAL JUAN PABLO DUARTE | Estantería | 03/12/2023 | HF 5601 .E96 200005 | 1037752 | 03/12/2023 | 03/12/2023 | Monografía - Colección General |