000 -LEADER |
fixed length control field |
02350nam a22003257a 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OSt |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20170630111941.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
170524b xxu||||| |||| 00| 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9719277939 [newsprint] |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
University of Cebu - Banilad |
Transcribing agency |
University of Cebu - Banilad |
245 ## - TITLE STATEMENT |
Title |
Statements of financial accounting and international accounting standards : |
Remainder of title |
volume 2 / |
Statement of responsibility, etc |
(A compilation: per Board of Accountancy Resolutions). |
250 ## - EDITION STATEMENT |
Edition statement |
2013 edition. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Cagayan de Oro City, Philippines : |
Name of publisher, distributor, etc |
Iwag Printing and Publishing, |
Date of publication, distribution, etc |
c2003. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
267 pages : |
336 ## - CONTENT TYPE |
Source |
rdacontent |
Content type term |
text |
337 ## - MEDIA TYPE |
Source |
rdamedia |
Media type term |
unmediated |
338 ## - CARRIER TYPE |
Source |
rdacarrier |
Carrier type |
volume |
505 ## - FORMATTED CONTENTS NOTE |
Formatted contents note |
Contents: Statement of financial accounting standards (SFAS) 8A re: deferred foreign exchange differences (BOA Resolution No. 60, Series of 2002) -- Statement of financial accounting standards (SFAS) 17 / International accounting standards (IAS) 17 re: Leases (BOA Resolution No. 80, Series of 2002) -- Statement of financial accounting standards (SFAS) 20 / International accounting standards (IAS) 20 re: Accounting for government grants and disclosure of government assistance (BOA Resolution No. 61, Series of 2002) -- Statement of financial accounting standards (SFAS) 21 / International accounting standards (IAS) 21 re: The effects of changes in foreign exchange rates (BOA Resolution No. 59, Series of 2002) -- Statement of financial accounting standards (SFAS) 22 / International accounting standards (IAS) 22 re: Business combinations (BOA Resolution No. 38, Series of 2002) -- Statement of financial accounting standards (SFAS) 38 / International accounting standards (IAS) 38 re: Intangible assets (BOA Resolution No. 37, Series of 2002). |
541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
Deans/Chairperson |
|
Department |
|
Subject Category |
Accountancy |
Source of acquisition |
National Bookstore |
Purchase price |
Php 315.00 |
541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
Deans/Chairperson |
|
Department |
|
Subject Category |
Accountancy |
Source of acquisition |
National Bookstore |
Purchase price |
Php 315.00 |
546 ## - LANGUAGE NOTE |
Language note |
English |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Accounting |
Geographic subdivision |
Philippines |
Form subdivision |
Standards. |
710 ## - ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
(A compilation: per Board of Accountancy Resolutions). |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Type of record |
Book |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
Encoded by |
Jenny Rose[new] |
Date encoded |
05/24/2017 |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
Encoded by |
mariz[added] |
Date encoded |
05/29/2017 |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
Encoded by |
Aillen[checked] |
Date encoded |
06/29/2017 |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
Encoded by |
Aillen[checked] |
Date encoded |
06/30/2017 |