rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Financial Reporting Standard 127. Consolidated and separate financial statements
  title info:
    title: FRS 127
  name:
    name part: Lembaga Piawaian Perakaunan Malaysia
  type of resource: text
  origin info:
    place:
      place term: my
    place:
      place term: Kuala Lumpur
    publisher: Malaysian Accounting Standards Board
    date issued: c2011
    date issued: 2011
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: 25 p. ; 21 cm.
  table of contents: 1. Introduction -- 2. Scope -- 3. Definitions -- 4. Presentation of consolidated financial statements -- 5. Scope of consolidated financial statements -- 6. Consolidation procedures -- 7. Loss of control -- 8. Accounting for investments in subsidiaries, jointly controlled entities and associates in separate financial statements -- 9. Disclosure -- 10. Effective date and transition -- 11. Withdrawal of FRS 127 (2005) -- 12. Table of concordance
  note: Malaysian Accounting Standards Board
  subject:
    topic: Financial statements, Consolidated
    topic: Standards
  classification: HF5681.B2 F56 2011
  related item:
    title info:
      title: Financial reporting standard 127
  related item:
    title info:
      title: Consolidated and separate financial statements
  related item:
    title info:
      title: FRS 127. Consolidated and separate financial statements
  record info:
    record creation date: 111214
    record change date: 20120726093000.0
    record identifier: 0000076931