MARC details
| 000 -LEADER |
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| fixed length control field |
02327nam a22002537b 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
3228 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250718142737.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250718b sa ||||| |||| 00| 0 ENG d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
<a href="9780702151958">9780702151958</a> |
| Qualifying information |
(pbk) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
RDA |
| Transcribing agency |
3228 |
| 041 ## - LANGUAGE CODE |
|---|
| Language |
English |
| Language code of text/sound track or separate title |
English |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
ST 657.021 OPPE |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Modifier ID |
395 |
| Modifier Name |
Kholofelo Moabelo |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Oppermann, Hendrik Rudolf Beukes |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accounting standards / |
| Statement of responsibility, etc. |
Hendrik Rudolf Beukes Oppermann |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Lansdowne, South Africa : |
| Name of publisher, distributor, etc. |
Juta, |
| Date of publication, distribution, etc. |
2005. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
894 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
25 cm |
| 500 ## - GENERAL NOTE |
|---|
| General note |
A comprehensive guide to South African accounting standards, including practical problems and exercises for application in professional contexts.<br/><br/>Includes worked examples and exercises<br/><br/>Previous editions titled *Accounting statements and guidelines*. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Framework for the preparation and presentation of financial statements -- IAS 1: Presentation of financial statements -- IAS 2: Inventories -- IAS 7: Statement of cash flows -- IAS 8: Accounting policies, changes in accounting estimates and errors -- IAS 10: Events after the reporting period -- IAS 12: Income taxes -- IAS 16: Property, plant and equipment -- IAS 20: Government grants -- IAS 21: The effects of changes in foreign exchange rates -- IAS 23: Borrowing costs -- IAS 24: Related party disclosures -- IAS 29: Financial reporting in hyperinflationary economies -- IAS 32: Financial instruments: presentation -- IAS 33: Earnings per share -- IAS 36: Impairment of assets -- IAS 37: Provisions, contingent liabilities and contingent assets -- IAS 38: Intangible assets -- IAS 40: Investment property -- IFRS 2: Share-based payment -- IFRS 3: Business combinations -- IFRS 5: Non-current assets held for sale and discontinued operations -- IFRS 7: Financial instruments: disclosures -- IFRS 9: Financial instruments -- IFRS 10: Consolidated financial statements -- IFRS 11: Joint arrangements -- IFRS 12: Disclosure of interests in other entities -- IFRS 13: Fair value measurement -- IFRS 15: Revenue from contracts with customers -- IFRS 16: Leases. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting South Africa |
| General subdivision |
Problems and exercises |
| -- |
Accounting—Standards |
| 9 (RLIN) |
195617 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Booysen, SF |
| Relator term |
editor |
| 9 (RLIN) |
195618 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Oberholster, JGI |
| Relator term |
editor |
| 9 (RLIN) |
195619 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Binnekade, CS |
| Relator term |
editor |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| item type |
Book |