MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02938nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250324162017.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250324b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781473786820 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
Foundation University |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
(CBA) HF5681.B2 |
| Item number |
2023 AL374 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Alexander, David |
| Dates associated with a name |
author |
| 9 (RLIN) |
10349 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
3G handy guide: |
| Remainder of title |
marketing a new business / |
| Statement of responsibility, etc. |
David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien Van Mourik, Collete Kirwan, Petra Inwinkl & Giovanna Michelon. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
United Kingdom: |
| Name of publisher, distributor, etc. |
Cengage Learning EMEA ; |
| Date of publication, distribution, etc. |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 887 pages : |
| Other physical details |
ill. (col.) ; |
| Dimensions |
240 cm |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and appendices. |
| 520 ## - ABSTRACT, SUMMARY, ETC. |
|---|
| Abstract, Summary, etc. |
International financial reporting and analysis are changing because global and localenvironments are changing. In the days when most business operations were largelyorganized within national boundaries,accounting thought, practices and regulationgrew up in significantly different ways in different countries,consistent with nationalenvironments and characteristics.<br/>Now, however,business is global in its operations as are its economic,social andenvironmental impacts; the demand for finance is global and the supply of finance isglobal.Therefore,financial reporting must be global too. From slow beginnings,the International Accounting Standards Board (IASB) has become the acceptedstandard-setter in many countries. Since 2005,every listed EU,UK,Australian andNew Zealand company has been required to produce its group financial statements inccordance with International Accounting Standards (IAS® Standards)and InternationalFinancial Reporting Standards (IFRS® Accounting Standards). Many countries followedhis example and now require compliance with IFRS Accounting Standards for theiristed companies(e.g. Argentina,Brazil,Canada,South Korea).Other countries,asdiverse as the US and China,are seeking closer convergence, as a minimum,with IASBequirements. The US allows accounts prepared in accordance with IFRS Accountingtandards without reconciliations for US stock exchange listings for foreign registrants.<br/>The effects on accounting and reporting for business entities operating at a nationalr local level, many of them small-and medium-sized enterprises (SMEs), are unclearnd are likely to vary in different places.Two points are very clear to us. First,nationalneeds,characteristics and ways of thinking will remain significant at the SME level.Second,the application of agreed IFRS Accounting Standards will continue to benfluenced by the context and environment in which the application takes place. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements. |
| 9 (RLIN) |
3546 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements--Case studies. |
| 9 (RLIN) |
6824 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Source of heading or term |
Corporations--Accounting. |
| 658 ## - INDEX TERM--CURRICULUM OBJECTIVE |
|---|
| Main curriculum objective |
Business Administration, College of |
| Subordinate curriculum objective |
International financial reporting & Analysis. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
| Classification part |
HF5681.B2 |
| Item part |
2023 AL374 |
| Call number prefix |
(CBA) |
| Suppress in OPAC |
No |
