Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
01395nam a2200229 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
00000000000000001492 |
| 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 .E96 199808 no. 2 |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
International Federation of Accountants |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Cash flow statements / |
| 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 |
43 páginas : |
| Other physical details |
ilustradas ; |
| Dimensions |
23 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Exposure draft ; |
| Volume/sequential designation |
2 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Scope, 1 -- |
| Title |
Benefits of cash flow information, 8 -- |
| -- |
Definitions, 11 -- |
| -- |
Presentation of a cash flow statement, 16 -- |
| -- |
Reporting cash flows from operating activities, 29 -- |
| -- |
Reporting cash flows from investing and financing activities, 33 -- |
| -- |
Reporting cash flows on a net basis, 34 -- |
| -- |
Foreign currency cash flows, 37 -- |
| -- |
Extraordinary items, 41 -- |
| -- |
Interest and dividends, 43 -- |
| -- |
Taxes on net surplus, 47 -- |
| -- |
Investments in controlled entities, associates and joint ventures, 50 -- |
| -- |
Acquisitions and disposals of controlled entities and other operating units, 52 -- |
| -- |
Non-cash transactions, 57 -- |
| -- |
Components of cash and cash Equivalents, 59 -- |
| -- |
Other disclosures, 62 -- |
| -- |
Effective date, 67 -- |
| -- |
Appendix - cash flow statement. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Contabilidad. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Gestión financiera. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monografía - Colección General |
