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Aiming for global accounting standards : (Record no. 328)

000 -LEADER
fixed length control field	05481cam a22008297i 4500
001 - CONTROL NUMBER
control field	u12724
003 - CONTROL NUMBER IDENTIFIER
control field	SA-PMU
005 - DATE AND TIME OF LATEST TRANSACTION
control field	20210418122859.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field	140729s2015 enka b 001 0 eng d
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number	2014947150
040 ## - CATALOGING SOURCE
Original cataloging agency	BTCTA
Language of cataloging	eng
Description conventions	rda
Transcribing agency	DLC
Modifying agency	BTCTA
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--	BEDGE
--	GBVCP
--	S3O
--	OCLCQ
--	BUB
--	OCLCO
--	OCLCA
--	FIE
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number	9780199646319
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number	0199646317
035 ## - SYSTEM CONTROL NUMBER
System control number	(OCoLC)892895152
042 ## - AUTHENTICATION CODE
Authentication code	lccopycat
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number	HF5681.B2
Item number	.C3285 2015
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number	657.3/0218
Edition number	23
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier	AU@
System control number	000054497746
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier	CHBIS
System control number	010476732
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier	CHDSB
System control number	006370035
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier	CHVBK
System control number	332778584
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier	CHVBK
System control number	337484481
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier	GBVCP
System control number	817799397
029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC)
OCLC library identifier	NZ1
System control number	16000430
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name	Camfferman, Kees,
Dates associated with a name	1966-
Relator term	author.
245 10 - TITLE STATEMENT
Title	Aiming for global accounting standards :
Remainder of title	the International Accounting Standards Board, 2001-2011 /
Statement of responsibility, etc.	Kees Camfferman and Stephen A. Zeff.
250 ## - EDITION STATEMENT
Edition statement	First edition.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture	Oxford :
Name of producer, publisher, distributor, manufacturer	Oxford University Press,
Date of production, publication, distribution, manufacture, or copyright notice	2015.
300 ## - PHYSICAL DESCRIPTION
Extent	xxv, 662 pages :
Other physical details	illustrations ;
Dimensions	24 cm
336 ## - CONTENT TYPE
Content type term	text
Content type code	txt
Source	rdacontent
337 ## - MEDIA TYPE
Media type term	unmediated
Media type code	n
Source	rdamedia
338 ## - CARRIER TYPE
Carrier type term	volume
Carrier type code	nc
Source	rdacarrier
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note	Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note	Evolution of the IASC into the IASB -- Setting up the IASB -- The first wave of jurisdictional adoptions of IFRSs -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe -- The IASC foundation's first constitution review : debating governance and due process -- The United States begins to warm to the IASB -- The IASB's vexed relation with Europe -- Adopt or adapt : diversity in acceptance of IFRSs -- The IASB's organization matures -- Concepts and convergence : an ever closer relation with the FASB -- The IASB survives the financial crisis -- Preparing the IASB for the second decade -- The uncertain path towards a single global standard -- The IASB and the FASB rush to complete the convergence programme.
520 ## - SUMMARY, ETC.
Summary, etc.	From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.--
Assigning source	Provided by Publisher.
596 ## -
--	1 2
610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element	International Accounting Standards Board.
610 17 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element	International Accounting Standards Board.
Source of heading or term	eclas
610 27 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element	International Accounting Standards Board.
Source of heading or term	fast
Authority record control number or standard number	(OCoLC)fst00764633
610 27 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element	International Accounting Standards Board
Source of heading or term	gnd
610 27 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element	International Accounting Standards Board
Authority record control number or standard number	(DE-601)105192651
--	(DE-588)4197927-8
Source of heading or term	stw
610 24 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element	International Accounting Standards Board
General subdivision	Studies.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Accounting
General subdivision	Standards.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Comptabilité.
Source of heading or term	eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Normes internationales.
Source of heading or term	eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Etats financiers.
Source of heading or term	eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Législation comptable.
Source of heading or term	eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	UE/CE Union européenne.
Source of heading or term	eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Crise financière.
Source of heading or term	eclas
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Accounting
General subdivision	Standards.
Source of heading or term	fast
Authority record control number or standard number	(OCoLC)fst00795458
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Rechnungslegung
Source of heading or term	gnd
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Standardisierung
Source of heading or term	gnd
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	International Financial Reporting Standards
Source of heading or term	gnd
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	IFRS
Authority record control number or standard number	(DE-601)091368154
--	(DE-STW)12313-5
Source of heading or term	stw
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Standardisierung
Authority record control number or standard number	(DE-601)091380499
--	(DE-STW)19034-2
Source of heading or term	stw
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	USA
Authority record control number or standard number	(DE-601)091396867
--	(DE-STW)17829-1
Source of heading or term	stw
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	EU-Staaten
Authority record control number or standard number	(DE-601)091358639
--	(DE-STW)17983-5
Source of heading or term	stw
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Welt
Authority record control number or standard number	(DE-601)09140004X
--	(DE-STW)16809-5
Source of heading or term	stw
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Balans (ekonomi)
Source of heading or term	sao
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element	Standardisering.
Source of heading or term	sao
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name	Zeff, Stephen A.,
Relator term	author.
856 41 - ELECTRONIC LOCATION AND ACCESS
Materials specified	Table of contents
Uniform Resource Identifier	<a href="http://catdir.loc.gov/catdir/enhancements/fy1604/2014947150-t.html">http://catdir.loc.gov/catdir/enhancements/fy1604/2014947150-t.html</a>
856 42 - ELECTRONIC LOCATION AND ACCESS
Materials specified	Contributor biographical information
Uniform Resource Identifier	<a href="http://catdir.loc.gov/catdir/enhancements/fy1604/2014947150-b.html">http://catdir.loc.gov/catdir/enhancements/fy1604/2014947150-b.html</a>
856 42 - ELECTRONIC LOCATION AND ACCESS
Materials specified	Publisher description
Uniform Resource Identifier	<a href="http://catdir.loc.gov/catdir/enhancements/fy1604/2014947150-d.html">http://catdir.loc.gov/catdir/enhancements/fy1604/2014947150-d.html</a>
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942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type	Books
994 ## -
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948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
h (OCLC)	NO HOLDINGS IN SUPMU - 108 OTHER HOLDINGS

Holdings
Withdrawn status	Lost status	Source of classification or shelving scheme	Damaged status	Not for loan	Home library	Current library	Date acquired	Total Checkouts	Full call number	Barcode	Date last seen	Copy number	Price effective from	Koha item type	Public note
					Female Library	Female Library	04/18/2021		HF5681.B2 .C3285 2015	51952000333227	04/15/2021	1	04/15/2021	Books	STACKS
					Main Library	Main Library	04/18/2021		HF5681.B2 .C3285 2015	51952000333234	04/15/2021	1	04/15/2021	Books	STACKS