Entry Topical Term

Number of records used in: 1

001 - CONTROL NUMBER

• control field: 16763

003 - CONTROL NUMBER IDENTIFIER

• control field: VITAP

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20251217120536.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 251217|| aca||babn | a|a d

040 ## - CATALOGING SOURCE

• Original cataloging agency: VITAP

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name entry element: Financial reporting framework, Purpose and users of financial statements, Regulatory framework for financial reporting, International Financial Reporting Standards (IFRS), Conceptual Framework for Financial Reporting etc.