Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
01245nam a2200205 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
00000000000000001489 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230312185409.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
100101s19981998-us g 001 0 engsd |
| 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 199808 no.3 |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
International Federation of Accountants |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Net surplus or deficit for the period, fundamental errors and changes in accounting policies / |
| 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. |
1998. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
52 páginas ; |
| Dimensions |
23 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
IFAC Public Sector Committee. Exposure Draft ; |
| Volume/sequential designation |
3 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Scope, 1 -- |
| Title |
Definitions, 10 -- |
| -- |
Net surplus or deficit for the period, 12 -- |
| -- |
Extraordinary Items, 16 -- |
| -- |
Surplus or Deficit from Ordinary Activities, 28 -- |
| -- |
Changes in Accounting Estimates, 31 -- |
| -- |
Fundamental errors, 40 -- |
| -- |
Benchmark Treatment, 43 -- |
| -- |
Allowed Alternative Treatment, 49 -- |
| -- |
Changes in accounting policies, 53 -- |
| -- |
Adoption of an International Public Sector Accounting Standard, 63 -- |
| -- |
Other Changes in Accounting Policies Benchmark Treatment, 67 -- |
| -- |
Other Changes in Accounting Policies Allowed Alternative Treatment, 76 -- |
| -- |
Effective date, 83. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Contabilidad. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monografía - Colección General |
