| 000 -LEADER | 
        
                
                    | fixed length control field | 
                    01538cam a2200337 a 4500 | 
                
            
        
        | 001  - CONTROL NUMBER | 
        
                
                    | control field | 
                      2012005818 | 
                
            
        
        | 003  - CONTROL NUMBER IDENTIFIER | 
        
                
                    | control field | 
                    local | 
                
            
        
        | 005  - DATE AND TIME OF LATEST TRANSACTION | 
        
                
                    | control field | 
                    20170103144143.0 | 
                
            
        
        | 008  - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | 
        
                
                    | fixed length control field | 
                    120227s2013    nju           001 0 eng   | 
                
            
        
        | 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | 
        
                
                    | LC control number | 
                      2012005818 | 
                
            
        
        | 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | 
        
                
                    | International Standard Book Number | 
                    9780470178447 (pbk.) | 
                
            
        
        | 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | 
        
                
                    | International Standard Book Number | 
                    0470178442 (pbk.) | 
                
            
        
        | 040 ## - CATALOGING SOURCE | 
        
                
                    | Original cataloging agency | 
                    DLC | 
                
            
                
                    | Language of cataloging | 
                    eng | 
                
            
                
                    | Transcribing agency | 
                    DLC | 
                
            
                
                    | Modifying agency | 
                    YDX | 
                
            
                
                    | -- | 
                    OCLCO | 
                
            
                
                    | -- | 
                    YDXCP | 
                
            
        
        | 042 ## - AUTHENTICATION CODE | 
        
                
                    | Authentication code | 
                    pcc | 
                
            
        
        | 050 00 - LIBRARY OF CONGRESS CALL NUMBER | 
        
                
                    | Classification number | 
                    HF5681 B2 | 
                
            
                
                    | Item number | 
                    M52 2013 | 
                
            
        
        | 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | 
        
                
                    | Classification number | 
                    657/.32 | 
                
            
                
                    | Edition number | 
                    23 | 
                
            
        
        
        | 100 1# - MAIN ENTRY--PERSONAL NAME | 
        
                
                    | Personal name | 
                    Mirza, Abbas Ali. | 
                
            
                
                    | Authority record control number | 
                    (local)31921 | 
                
            
        
        
        | 245 10 - TITLE STATEMENT | 
        
                
                    | Title | 
                    Wiley international trends in financial reporting under IFRS : | 
                
            
                
                    | Remainder of title | 
                    including comparisons with US GAAP, China GAAP, and India accounting standards / | 
                
            
                
                    | Statement of responsibility, etc | 
                    Abbas Ali Mirza, Nandakumar Ankarath. | 
                
            
        
        | 246 30 - VARYING FORM OF TITLE | 
        
                
                    | Title proper/short title | 
                    International trends in financial reporting under IFRS | 
                
            
        
        | 246 3# - VARYING FORM OF TITLE | 
        
                
                    | Title proper/short title | 
                    International trends in financial reporting under International Financial Reporting Standards | 
                
            
        
        | 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | 
        
                
                    | Place of publication, distribution, etc | 
                    Hoboken, N.J. : | 
                
            
                
                    | Name of publisher, distributor, etc | 
                    John Wiley & Sons, | 
                
            
                
                    | Date of publication, distribution, etc | 
                    c2013. | 
                
            
        
        
        | 300 ## - PHYSICAL DESCRIPTION | 
        
                
                    | Extent | 
                    xv, 793 p. ; | 
                
            
                
                    | Dimensions | 
                    28 cm. | 
                
            
        
        
        
        | 500 ## - GENERAL NOTE | 
        
                
                    | General note | 
                    Includes index. | 
                
            
        
        | 505 0# - FORMATTED CONTENTS NOTE | 
        
                
                    | Formatted contents note | 
                    Introduction to International financial reporting standards (IFRS) -- IASB framework for the preparation and presentation of financial statements -- Presentation of financial statements (IAS 1) -- Statement of cash flows (IAS 7). | 
                
            
        
        
        | 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | 
        
                
                    | Topical term or geographic name as entry element | 
                    Financial statements. | 
                
            
                
                    | Authority record control number | 
                    (local)28127 | 
                
            
        
        | 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | 
        
                
                    | Topical term or geographic name as entry element | 
                    Corporation reports | 
                
            
                
                    | Form subdivision | 
                    Periodicals. | 
                
            
                
                    | Authority record control number | 
                    (local)31922 | 
                
            
        
        | 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | 
        
                
                    | Topical term or geographic name as entry element | 
                    Accounting | 
                
            
                
                    | General subdivision | 
                    Standards. | 
                
            
                
                    | Authority record control number | 
                    (local)29514 | 
                
            
        
        | 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | 
        
                
                    | Topical term or geographic name as entry element | 
                    International business enterprises | 
                
            
                
                    | General subdivision | 
                    Accounting. | 
                
            
                
                    | Authority record control number | 
                    (local)31663 | 
                
            
        
        
        | 700 1# - ADDED ENTRY--PERSONAL NAME | 
        
                
                    | Personal name | 
                    Nandakumar, Ankarath. | 
                
            
                
                    | Authority record control number | 
                    (local)31923 | 
                
            
        
        
        
        | 942 ## - ADDED ENTRY ELEMENTS (KOHA) | 
        
                
                    | Source of classification or shelving scheme | 
                     | 
                
            
                
                    | Koha item type | 
                    Book |