<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00437nam a22001217a 4500</leader>
  <controlfield tag="005">20261105160015.0</controlfield>
  <controlfield tag="008">261105b        |||||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9789789487561</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">OJ,Samuel</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">How to intergrate IFRS deferred tax on IFRS transaction</subfield>
    <subfield code="b">NGAAP-BASED FINANCIALS</subfield>
    <subfield code="g">171</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="b">Immaculate Metrics plus </subfield>
    <subfield code="d">Book</subfield>
    <subfield code="h">Ogba Ikeja</subfield>
    <subfield code="i">0000340314</subfield>
    <subfield code="l">HF 5616 5AM</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="a">lcc</subfield>
    <subfield code="e">Gold Ojone Charles </subfield>
    <subfield code="f">5th, November 2026</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1444</subfield>
    <subfield code="d">1444</subfield>
  </datafield>
</record>
