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040 |a arcduce  |c arcduce 
082 0 |2 21  |a 657.30218 
110 2 |9 4264  |a Junta de Normas Internacionales de Contabilidad 
245 1 0 |a Basis for conclusions on exposure draft :  |b ED 8 operating segments /  |c International Accounting Standard Board. 
260 |a London :  |b International Accountig Standards Board,  |c 2006 
300 |a 39 p. 
505 0 |a Introduction -- Differences between IAS 14 and SFAS 131 -- Academic research findings -- Meetings with users -- Adoption of management approach -- Scope of the standard -- Trsnsitional provisions -- Alternative view -- Appendix A: Background information and basis for conclusions of the US Financial Accounting Standards Board on SFAS 131 -- Appendix B: Amendments to basis for conclusions on other IFRSs. 
650 4 |9 6668  |a NORMAS INTERNACIONALES DE INFORMACION FINANCIERA 
653 4 |a NIIF 
653 4 |a IFRS 
856 4 |u  http://www.nzica.com/Technical/Financial-reporting/~/media/NZICA/Docs/Tech%20and%20Bus/exposure%20drafts/Expired%20exposure%20drafts/IASB%20and%20IFRIC%20exposure%20drafts/Basis%20for%20conclusions%20on%20ED-8%20Operating%20segments%20-%20January%202006.ashx 
942 |2 ddc  |c DOCU  |j F 657.30218 J 20170 
945 |a BEA  |c 2015-07-30 
952 |0 0  |1 0  |2 ddc  |4 0  |6 F_657_302180000000000_J_20170  |7 0  |9 33012  |a BMB  |b BMB  |d 2015-07-30  |l 0  |o F 657.30218 J 20170  |p 20170 F  |r 2015-07-30 00:00:00  |w 2015-07-30  |y DOCU 
999 |c 24653  |d 24653