TY  - BOOK
ED  - International Federation of Accountants
TI  - Net surplus or deficit for the period, fundamental errors and changes in accounting policies
T2  - IFAC Public Sector Committee. Exposure Draft
AV  - HF 5601 .E96 199808 no.3
PY  - 1998///
CY  - New York, N.Y.
PB  - IFAC
KW  - Contabilidad
N1  - 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
ER  -