000			01245nam a2200205 4500
001			00000000000000001489
005			20230312185409.0
008			100101s19981998-us g 001 0 engsd
041			_aeng
043			_a-us
050			_aHF 5601 _b.E96 199808 no.3
110			_aInternational Federation of Accountants
245			_aNet surplus or deficit for the period, fundamental errors and changes in accounting policies / _cInternational Federation of Accountants.
260			_aNew York, N.Y. : _bIFAC, _c1998.
300			_a52 páginas ; _c23 cm.
490			_aIFAC Public Sector Committee. Exposure Draft ; _v3
505			_aScope, 1 -- _tDefinitions, 10 -- _tNet surplus or deficit for the period, 12 -- _tExtraordinary Items, 16 -- _tSurplus or Deficit from Ordinary Activities, 28 -- _tChanges in Accounting Estimates, 31 -- _tFundamental errors, 40 -- _tBenchmark Treatment, 43 -- _tAllowed Alternative Treatment, 49 -- _tChanges in accounting policies, 53 -- _tAdoption of an International Public Sector Accounting Standard, 63 -- _tOther Changes in Accounting Policies – Benchmark Treatment, 67 -- _tOther Changes in Accounting Policies – Allowed Alternative Treatment, 76 -- _tEffective date, 83.
650		4	_aContabilidad.
942			_cCG
999			_c61204 _d61204