000			01445nam a22002537a 4500
003			arcduce
005			20150730105943.0
007			ta
008			150730s2006 enk||||| |||| 00| 0 eng d
020			_a1905590024
040			_aarcduce _carcduce
082	0		_221 _a657.30218
110	2		_94264 _aJunta de Normas Internacionales de Contabilidad
245	1	0	_aBasis for conclusions on exposure draft : _bED 8 operating segments / _cInternational Accounting Standard Board.
260			_aLondon : _bInternational Accountig Standards Board, _c2006
300			_a39 p.
505	0		_aIntroduction -- 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	_96668 _aNORMAS INTERNACIONALES DE INFORMACION FINANCIERA
653		4	_aNIIF
653		4	_aIFRS
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			_2ddc _cDOCU _jF 657.30218 J 20170
945			_aBEA _c2015-07-30
999			_c24653 _d24653