http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Introduction -- 2. Objective -- 3. Scope -- 4. Identifying a business combination -- 5. The acquisition method -- 6. Subsequent measurement and accounting -- 7. Disclosures -- 8. Effective date and transition -- 9. Withdrawal of FRS 3