CROSS-POSTED / PLEASE PARDON DUPLICATION
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The International Accounting Standards Board publishes "Basis for
Conclusions" to its exposure drafts and standards to explain how it
reached its conclusions and to give background information. I am trying
to locate the Basis for IAS 18. While the Basis is attached to some IASs
published in the official IASB annual title INTERNATIONAL FINANCIAL
REPORTING STANDARDS, the Basis for IAS 18 is not among them, nor is this
particular Basis available through accounting databases to which I have
access, such as CCH Accounting Research Manager. I've already tried
contacting IASB directly.
Does anyone know where to obtain this creature, assuming that it exists
for IAS 18?
Thanks in advance.
James Wasicek
Reference Librarian
Dewey Ballantine LLP
975 F Street, NW
Washington, DC 20004
202.862.1073
202.862.1093 fax
jwasicek@deweyballantine.com
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