Entry Topical Term

Number of records used in: 1

001 - CONTROL NUMBER

• control field: 52951

003 - CONTROL NUMBER IDENTIFIER

• control field: ARRUPE

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20260521085609.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 260521|| aca||aabn | a|a d

040 ## - CATALOGING SOURCE

• Original cataloging agency: ARRUPE
• Transcribing agency: ARRUPE

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name as entry element: Financial statements
• General subdivision: Standards
• Form subdivision: Handbooks, manuals, etc

670 ## - SOURCE DATA FOUND

• Source citation: Work cat.: (ARRUPE)131981: The annotated IFRS accounting standards :, 2025