Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
01237nam a2200241 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
0000 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230312170945.0 |
| 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 199812 no.8 |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
International Federation of Accountants |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Financial reporting of interests in joint ventures / |
| 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 |
8 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Scope, 1 -- |
| Title |
Definitions, 5 -- |
| -- |
Jointly controlled operations, 18 -- |
| -- |
Jointly controlled assets, 23 -- |
| -- |
Jointly controlled entities, 30 -- |
| -- |
Consolidated Financial Statements of a Venturer, 36 -- |
| -- |
Separate Financial Statements of a Venturer, 50 -- |
| -- |
Transactions between a venturer and a joint venture, 36 -- |
| -- |
Reporting interests in joint ventures in the financial statements of an investor, 54 -- |
| -- |
Opera tors of joint ventures, 56 -- |
| -- |
Disclosure, 58 -- |
| -- |
Transitional provisions, 63 -- |
| -- |
Effective date, 66 -- |
| -- |
Comparison with ias 31. |
| 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 |
