International GAAP 2014 : (Record no. 14835)

000 -LEADER
fixed length control field 03459cam a2200361 i 4500
003 - CONTROL NUMBER IDENTIFIER
control field NY
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20170203151416.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140205s2014 enka f b 001 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118757857
040 ## - CATALOGING SOURCE
Original cataloging agency CDX
Language of cataloging eng
Transcribing agency CDX
Description conventions rda
Modifying agency CDX
-- FSC
-- BTCTA
-- UKMGB
-- YDXCP
-- OCLCF
-- UAB
-- FNN
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5626
Item number I5838 2014
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Beyersdorff, Martin,
Relator term author.
245 10 - TITLE STATEMENT
Title International GAAP 2014 :
Remainder of title generally accepted accounting principles under international financial reporting standards.
246 30 - VARYING FORM OF TITLE
Title proper/short title Generally accepted accounting practice under international financial reporting standards
250 ## - EDITION STATEMENT
Edition statement Global edition 9 /
Remainder of edition statement Martin Beyersdorff [and 26 others].
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Chichester, West Sussex :
Name of publisher, distributor, etc Wiley,
Date of publication, distribution, etc 2014.
300 ## - PHYSICAL DESCRIPTION
Extent 3 volumes (approximately 4000 pages) :
Other physical details illustrations ;
Dimensions 26 cm.
336 ## - CONTENT TYPE
Content type term text
Source rdacontent
337 ## - MEDIA TYPE
Media type term unmediated
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term volume
Source rdacarrier
500 ## - GENERAL NOTE
General note In slip case.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Vol 1. International GAAP -- The IASB's conceptual framework -- Presentation of financial statements and accounting policies -- Non-current assets held for sale and discontinued operations -- First-time adoption -- consolidated financial statements -- Consolidation procedures and non-controlling interests -- Separate and individual financial statements -- Business combinations -- Common control business combinations -- Investments in associates and joint ventures -- Join arrangements -- Disclosure of interests in other entities -- Fair value measurement -- Foreign exchange -- Hyperinflation -- Intangible assets -- Property, plant and equipment -- Investment property -- Impairment of fixed assets and goodwill.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Vol 2. Capitalisation of borrowing costs -- Inventories -- Construction contracts -- Leases -- Government grants -- Service concession arrangements -- Provisions, contingent liabilities and contingent assets -- Revenue recognition - Income taxes -- Share-based payment -- Employee benefits -- Operating segments -- Earnings per share -- Events after the reporting period -- Related party disclosures -- Statement of cash flows -- Interim financial reporting -- Agriculture -- Extractive industries.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Vol 3. Financial instruments : Introduction -- Financial instruments : Definitions and scope -- Financial instruments : Derivatives and embedded derivatives -- Financial instruments : Financial liabilities and equity -- Financial instruments : Classification (IAS 39) -- Financial instruments : Classification (IFRS 9) -- Financial instruments : Recognition and measurement -- Financial instruments : Derecognition -- Financial instruments : Hedge accounting (IAS 90) -- Financial instruments : Hedge accounting (IFRS 9) -- Financial instruments : Presentation and disclosure -- Insurance contracts.
520 8# - SUMMARY, ETC.
Summary, etc The standards set by the ISAB are the authorative requirements of international financial reporting, but their interpretation and practical application require something more. This work provides interpretation and guidance on the practical application of the new reporting regime.
630 00 - SUBJECT ADDED ENTRY--UNIFORM TITLE
Uniform title International financial reporting standards.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
General subdivision Standards.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Financial statements.
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Ernst & Young.
Subordinate unit International Financial Reporting Group.
740 02 - ADDED ENTRY--UNCONTROLLED RELATED/ANALYTICAL TITLE
Uncontrolled related/analytical title Financial instruments and insurance contracts.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Book
Holdings
Date last seen Current Location Price effective from Date acquired Shelving location Lost status Full call number Koha item type Damaged status Permanent Location Barcode Source of classification or shelving scheme Not for loan
2015-09-14Lee Yan Fong Library2015-09-142015-03-09Library Collection HF5626 I5838 2014 v.1Book Lee Yan Fong Library00021088  
2015-09-14Lee Yan Fong Library2015-09-142015-03-09Library Collection HF5626 I5838 2014 v.2Book Lee Yan Fong Library00021089  
2015-09-14Lee Yan Fong Library2015-09-142015-03-09Library Collection HF5626 I5838 2014 v.3Book Lee Yan Fong Library00021090  
Hong Kong Nang Yan College of Higher Education
Lee Yan Fong Library
325-329 Lai Chi Kok Road, Shamshuipo, Kowloon, HONG KONG