<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>05876cam a2200865Ma 4500</leader>
  <controlfield tag="001">ocn731512536</controlfield>
  <controlfield tag="003">OCoLC</controlfield>
  <controlfield tag="005">20171116140447.0</controlfield>
  <controlfield tag="006">m     o  d        </controlfield>
  <controlfield tag="007">cr zn|||||||||</controlfield>
  <controlfield tag="008">110516s2011    njua    o     001 0 eng d</controlfield>
  <datafield tag="016" ind1="7" ind2=" ">
    <subfield code="a">015571977</subfield>
    <subfield code="2">Uk</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781119200543</subfield>
    <subfield code="q">(electronic bk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">1119200547</subfield>
    <subfield code="q">(electronic bk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781118017623</subfield>
    <subfield code="q">(ebk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">1118017625</subfield>
    <subfield code="q">(ebk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781118017630</subfield>
    <subfield code="q">(ebk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">1118017633</subfield>
    <subfield code="q">(ebk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781118017647</subfield>
    <subfield code="q">(ebk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">1118017641</subfield>
    <subfield code="q">(ebk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">9780470647912</subfield>
    <subfield code="q">(pbk.)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">0470647914</subfield>
    <subfield code="q">(pbk.)</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">AU@</subfield>
    <subfield code="b">000048808497</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">CHNEW</subfield>
    <subfield code="b">000608085</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">CHVBK</subfield>
    <subfield code="b">303244909</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">DEBSZ</subfield>
    <subfield code="b">372703186</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">DEBSZ</subfield>
    <subfield code="b">396968244</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">DEBSZ</subfield>
    <subfield code="b">445568909</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">GBVCP</subfield>
    <subfield code="b">856569399</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">NZ1</subfield>
    <subfield code="b">13924977</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">NZ1</subfield>
    <subfield code="b">15061480</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">DEBBG</subfield>
    <subfield code="b">BV043393248</subfield>
  </datafield>
  <datafield tag="029" ind1="1" ind2=" ">
    <subfield code="a">AU@</subfield>
    <subfield code="b">000059227553</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)731512536</subfield>
    <subfield code="z">(OCoLC)710974950</subfield>
    <subfield code="z">(OCoLC)715190279</subfield>
    <subfield code="z">(OCoLC)717282889</subfield>
    <subfield code="z">(OCoLC)765136916</subfield>
    <subfield code="z">(OCoLC)776986678</subfield>
    <subfield code="z">(OCoLC)966952539</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">CtWfDGI</subfield>
    <subfield code="b">eng</subfield>
    <subfield code="e">pn</subfield>
    <subfield code="c">CNCGM</subfield>
    <subfield code="d">B24X7</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">EBLCP</subfield>
    <subfield code="d">E7B</subfield>
    <subfield code="d">UKMGB</subfield>
    <subfield code="d">YDXCP</subfield>
    <subfield code="d">Z5A</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">REDDC</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">DEBSZ</subfield>
    <subfield code="d">OCLCO</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">CHVBK</subfield>
    <subfield code="d">UKDOC</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">OCLCO</subfield>
    <subfield code="d">N$T</subfield>
    <subfield code="d">OCLCF</subfield>
    <subfield code="d">MBB</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">OCL</subfield>
    <subfield code="d">OCLCO</subfield>
    <subfield code="d">DG1</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">COO</subfield>
    <subfield code="d">OCLCO</subfield>
    <subfield code="d">OCLCQ</subfield>
    <subfield code="d">OCLCO</subfield>
    <subfield code="d">DEBBG</subfield>
    <subfield code="d">OCLCO</subfield>
  </datafield>
  <datafield tag="049" ind1=" " ind2=" ">
    <subfield code="a">MAIN</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2="4">
    <subfield code="a">HF5636</subfield>
    <subfield code="b">.M57 2011eb</subfield>
  </datafield>
  <datafield tag="072" ind1=" " ind2="7">
    <subfield code="a">BUS</subfield>
    <subfield code="x">001050</subfield>
    <subfield code="2">bisacsh</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="4">
    <subfield code="a">657.30218</subfield>
    <subfield code="2">22</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Mirza, Abbas Ali.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Wiley IFRS : practical implementation guide and workbook /</subfield>
    <subfield code="c">Abbas Ali Mirza, Graham J. Holt.</subfield>
    <subfield code="h">[electronic resource]</subfield>
  </datafield>
  <datafield tag="246" ind1="3" ind2=" ">
    <subfield code="a">Wiley International Financial Reporting Standards</subfield>
  </datafield>
  <datafield tag="246" ind1="3" ind2=" ">
    <subfield code="a">IFRS</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">3rd ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Hoboken, N.J. :</subfield>
    <subfield code="b">John Wiley &amp; Sons,</subfield>
    <subfield code="c">&#xA9;2011.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">1 online resource.</subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="a">text</subfield>
    <subfield code="b">txt</subfield>
    <subfield code="2">rdacontent</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="a">computer</subfield>
    <subfield code="b">c</subfield>
    <subfield code="2">rdamedia</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="a">online resource</subfield>
    <subfield code="b">cr</subfield>
    <subfield code="2">rdacarrier</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
    <subfield code="a">Wiley Regulatory Reporting</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">Introduction to International Financial Reporting Standards -- IASB Framework -- Presentation Of Financial Statements (IAS 1) -- Inventories (IAS 2) -- Statement Of Cash Flows (IAS 7) -- Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) -- Events after the Reporting Period (IAS 10) -- Construction Contracts (IAS 11) -- Income Taxes (IAS 12) -- Property, Plant, and Equipment (IAS 16) -- Leases (IAS 17) -- Revenue (IAS 18) -- Employee Benefits (IAS 19) -- Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) -- The Effects of Changes in Foreign Exchange Rates (IAS 21) -- Borrowing Costs (IAS 23) -- Related-Party Disclosures (IAS 24) -- Accounting and Reporting by Retirement Benefit Plans (IAS 26) -- Consolidated and Separate Financial Statements (IAS 27) -- Investments in Associates (IAS 28) -- Financial Reporting in Hyperinflationary Economies (IAS 29) -- Interests in Joint Ventures (IAS 31) -- Financial Instruments: Presentation (IAS 32) -- Financial Instruments: Recognition and Measurement (IAS 39) -- Earnings Per Share (IAS 33) -- Interim Financial Reporting (IAS 34) -- Impairment of Assets (IAS 36) -- Provisions, Contingent Liabilities, and Contingent Assets (IAS 37) -- Intangible Assets (IAS 38) -- Investment Property (IAS 40) -- Agriculture (IAS 41) -- First-Time Adoption of International Financial Reporting Standards (IFRS 1) -- Share-Based Payments (IFRS 2) -- Business Combinations (IFRS 3) -- Insurance Contracts (IFRS 4) -- Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) -- Exploration for and Evaluation of Mineral Resources (IFRS 6) -- Financial Instruments: Disclosures (IFRS 7) -- Operating Segments (IFRS 8) -- Financial Instruments (IFRS 9) -- IFRS for SMEs.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, fina.</subfield>
  </datafield>
  <datafield tag="610" ind1="2" ind2="0">
    <subfield code="a">International Accounting Standards Board.</subfield>
  </datafield>
  <datafield tag="610" ind1="2" ind2="7">
    <subfield code="a">International Accounting Standards Board.</subfield>
    <subfield code="2">fast</subfield>
    <subfield code="0">(OCoLC)fst00764633</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Accounting</subfield>
    <subfield code="x">Standards.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Financial statements</subfield>
    <subfield code="v">Problems, exercises, etc.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Financial statements</subfield>
    <subfield code="x">Standards.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">International business enterprises</subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Financial statements</subfield>
    <subfield code="v">Problems, exercises, etc.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">International Accounting Standards Board.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Business.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">BUSINESS &amp; ECONOMICS</subfield>
    <subfield code="x">Accounting</subfield>
    <subfield code="x">Standards (GAAP, IFRS, etc.)</subfield>
    <subfield code="2">bisacsh</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">Accounting</subfield>
    <subfield code="x">Standards.</subfield>
    <subfield code="2">fast</subfield>
    <subfield code="0">(OCoLC)fst00795458</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">Financial statements.</subfield>
    <subfield code="2">fast</subfield>
    <subfield code="0">(OCoLC)fst00924782</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">Financial statements</subfield>
    <subfield code="x">Standards.</subfield>
    <subfield code="2">fast</subfield>
    <subfield code="0">(OCoLC)fst00924803</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">International business enterprises</subfield>
    <subfield code="x">Accounting.</subfield>
    <subfield code="2">fast</subfield>
    <subfield code="0">(OCoLC)fst00976775</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
    <subfield code="a">International Financial Reporting Standards</subfield>
    <subfield code="2">gnd</subfield>
  </datafield>
  <datafield tag="655" ind1=" " ind2="4">
    <subfield code="a">Electronic books.</subfield>
  </datafield>
  <datafield tag="655" ind1=" " ind2="7">
    <subfield code="a">Problems and exercises.</subfield>
    <subfield code="2">fast</subfield>
    <subfield code="0">(OCoLC)fst01423783</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Holt, Graham J.</subfield>
    <subfield code="4">aut</subfield>
  </datafield>
  <datafield tag="776" ind1="0" ind2="8">
    <subfield code="i">Print version:</subfield>
    <subfield code="a">Mirza, Abbas A.</subfield>
    <subfield code="t">Wiley IFRS : Practical Implementation Guide and Workbook.</subfield>
    <subfield code="d">Hoboken : John Wiley &amp; Sons, Inc., &#xA9;2011</subfield>
    <subfield code="z">9780470647912</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
    <subfield code="a">Wiley Regulatory Reporting.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
    <subfield code="u">http://onlinelibrary.wiley.com/book/10.1002/9781119200543</subfield>
    <subfield code="z">Wiley Online Library</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">205141</subfield>
    <subfield code="d">205141</subfield>
  </datafield>
</record>
