Vista normal Vista MARC Vista ISBD

Basis for conclusions on exposure draft : ED 8 operating segments / International Accounting Standard Board. - London : International Accountig Standards Board, 2006 - 39 p.

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.

ISBN: 1905590024

Subjects--Topical Terms:
NORMAS INTERNACIONALES DE INFORMACION FINANCIERA

Subjects--Index Terms: NIIF IFRS

Dewey Class. No.: 657.30218