Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
01624nam a2200217 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
0000478 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230312181432.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
080413s20022002-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 |
.S89 no.14 |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
International Federation of Accountants |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Transition to the accrual basis of accounting : |
| Remainder of title |
guidance for governments and government entities / |
| Statement of responsibility, etc. |
International Federation of Accountans. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
New York, N.Y. : |
| Name of publisher, distributor, etc. |
IFAC, |
| Date of publication, distribution, etc. |
2002. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
vi, 242 páginas : |
| Other physical details |
ilustradas ; |
| Dimensions |
28 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
IFAC Public Sector Committee. Study ; |
| Volume/sequential designation |
14 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Part I. Introduction, 1 -- |
| Title |
Chapter 1. Introduction, 3 -- |
| -- |
Chapter 2. Managing the process, 19 -- |
| -- |
Chapter 3. Skills assessment and training, 37 -- |
| -- |
Part II. General financial reporting issues, 49 -- |
| -- |
Chapter 4. Accounting policy issues, 51 -- |
| -- |
Chapter 5. Reporting entity issues, 65 -- |
| -- |
Part III. Financial elements, 75 -- |
| -- |
Chapter 6. Assets, 77 -- |
| -- |
Chapter 7. Liabilities, 119 -- |
| -- |
Chapter 8. Revenues and expenses, 137 -- |
| -- |
Part IV. Specific topics, 153 -- |
| -- |
Chapter 9. Cash, 155 -- |
| -- |
Chapter 10. Intangible assets, 165 -- |
| -- |
Chapter 11. Financial instruments, 175 -- |
| -- |
Chapter 12. Employee-related liabilities, 185 -- |
| -- |
Chapter 13. Liabilities arising from social policy obligations, 197 -- |
| -- |
Chapter 14. Non-exchange revenue, 207 -- |
| -- |
Chapter 15. Foreign currency, 217 -- |
| -- |
Postscript, 223 -- |
| -- |
Appendix 1. Summary of psc standards program documents, 225 -- |
| -- |
Appendix 2. Ipsas glossary of defined terms, 229. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Contabilidad pública. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monografía - Colección General |
