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 137
    sub title: provisions, contingent liabilities and contingent assets
  title info:
    title: FRS 137
  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: c2010
    date issued: 2010
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: 50 p. ; 21 cm.
  table of contents: 1. Introduction -- 2. Objective -- 3. Scope -- 4. Definitions -- 5. Recognition -- 6. Measurement -- 7. Reimbursements -- 8. Changes in provisions -- 9. Use of provisions -- 10. Application of the recognition and measurement rules -- 11. Transitional provisions -- 12. Effective date -- 13. Withdrawal of FRS 137(2004)
  note: Malaysian Accounting Standards Board
  subject:
    topic: Accounting
    geographic: Malaysia
    topic: Standards
  subject:
    topic: Assets (Accounting)
  subject:
    topic: Liabilities (Accounting)
    topic: Standards
    geographic: Malaysia
  classification: HF5681.C67 F56 2010
  related item:
    title info:
      title: Financial reporting standard 137
  related item:
    title info:
      title: FRS 137. Provisions, contingent liabilities and contingent assets
  related item:
    title info:
      title: Provisions, contingent liabilities and contingent assets
  record info:
    record creation date: 111218
    record change date: 20120809093000.0
    record identifier: 0000076942