Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
01361nam a2200229 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
00000000000000001490 |
| 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 |
| 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 199808 no.4 |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
International Federation of Accountants |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The effects of changes in foreign exchange rates / |
| 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 |
33 páginas ; |
| Dimensions |
23 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
IFAC Public Sector Committee. Exposure Draft ; |
| Volume/sequential designation |
4 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Scope, 1 -- |
| Title |
Definitions, 11 -- |
| -- |
Foreign currency transactions, 13 -- |
| -- |
Initial Recognition, 13 -- |
| -- |
Reporting at Subsequent Reporting Dates, 19 -- |
| -- |
Recognition of Exchange Differences, 21 -- |
| -- |
Financial statements of foreign operations, 33 -- |
| -- |
Classification of Foreign Operations, 33 -- |
| -- |
Foreign Operations that are Integral to the Operations of the Reporting Entity, 37 -- |
| -- |
Foreign Entities, 43 -- |
| -- |
Disposal of a Foreign Entity 58 -- |
| -- |
Change in the Classification of a Foreign Operation, 60 -- |
| -- |
All changes in foreign exchange rates, 63 -- |
| -- |
Tax Effects of Exchange Differences, 63 -- |
| -- |
Disclosure, 64 -- |
| -- |
Transitional provisions, 71 -- |
| -- |
Effective date, 73. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Contabilidad. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Tipo de cambio. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monografía - Colección General |
