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  <titleInfo>
    <title>International financial reporting standards</title>
    <subTitle> issued at 1 January 2013</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>IFRS</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>IFRS</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">London</placeTerm>
    </place>
    <publisher> International Accounting Standards Board (IASB)</publisher>
    <dateIssued>C2013</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>A1346p.: Ill.; 25 cm.</extent>
  </physicalDescription>
  <abstract>The 2013 'International Financial Reporting Standards IFRS' (Red book) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2013. This edition includes amendments to IFRSs that have an effective date after 1 January 2013. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early
</abstract>
  <note type="statement of responsibility">IFRS.</note>
  <note>Includes index</note>
  <note>eng.</note>
  <subject>
    <topic>Financial statements standards</topic>
  </subject>
  <subject>
    <topic>International financial reporting standards</topic>
  </subject>
  <classification authority="ddc">657.3 IFR</classification>
  <identifier type="isbn">9781907877780</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">MCCL</recordContentSource>
    <recordChangeDate encoding="iso8601">20250926105327.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng.</languageTerm>
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