Net surplus or deficit for the period, fundamental errors and changes in accounting policies / International Federation of Accountants. - New York, N.Y. : IFAC, 1998. - 52 páginas ; 23 cm. - IFAC Public Sector Committee. Exposure Draft ; 3 .

Scope, 1 -- 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.

Subjects--Topical Terms:
Contabilidad.

LC Class. No.: HF 5601 / .E96 199808 no.3