MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01908nam a22002297a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250415130817.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
150723t xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789970531073 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
LC |
| Transcribing agency |
LC |
| Modifying agency |
ABK |
| Description conventions |
RDA |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.3 |
| Item number |
INS |
| Edition number |
23rd edition |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Institute of Certified Public Accountants of Uganda. |
| 9 (RLIN) |
63712 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
CPA financial reporting ; |
| Remainder of title |
study pack 2022 . |
| Statement of responsibility, etc. |
Institute of Certified Public Accountants of Uganda. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Kampala : |
| Name of publisher, distributor, etc. |
ICPAU ; |
| Date of publication, distribution, etc. |
c2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 541 pages : |
| Other physical details |
Illustrations ; |
| Dimensions |
27 cm. |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
(study materials for examinations) |
| Number of part/section of a work |
(paper 8) |
| 9 (RLIN) |
63927 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Ch. A Measurement of the elements of financial statements - - Ch. B Presentation of financial statements (AIS 1) - - Ch. C Statements of cash flow (IAS 7) - - Ch. D Accounting policies, changes in accounting estimates and errors (IAS 8) - - Ch. E Inventories (IASM2) - - Ch. F Contraction contracts - - Ch. G Income tax (IAS 12)- - Ch. H Property, plant and equipment (IAS 16)- - Ch. I Fair value measurement (IFRS 13)- - Ch. J Effects of change rates (IAS 12 )- - Ch. K Investment property - - (IAS 40) - - Ch. L Leases (IAS 17)- - Ch. M Revenue (IAS 18) - - Ch. N Accounting for government grants and disclousre of government assistance (IAS 20) - - Ch. O borrowing costs (IAS 23) - - Ch. P Impairment of assets (IAS 36) - - Ch. Q Provisions, contingent liabilities assets (IAS 37) - - Ch. R Intangible (IAS 38) - -Ch. S Agriculture (IAS 41) - - Ch. T Exploration for and evaluation of mineral resources (IFRS 6) - - Ch. U Business combinations (IFRS 3) - - Ch. V Consolidate financial statements (IFRS 10) - - Ch. W Liquidation and receivership. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial. |
| 9 (RLIN) |
63577 |
| Form subdivision |
Reporting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Statements. |
| 9 (RLIN) |
63928 |
| 710 ## - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Institute of Certified Public Accountants of Uganda. |
| 9 (RLIN) |
63712 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book |
| Koha issues (borrowed), all copies |
14 |
