@prefix bf: <http://id.loc.gov/ontologies/bibframe/> .
@prefix bflc: <http://id.loc.gov/ontologies/bflc/> .
@prefix mads: <http://www.loc.gov/mads/rdf/v1#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://stage.bcld.info/works/9ff8ba8c-6eed-4e56-9fec-f0fb4d7a3b61> a bf:Serial,
        bf:Text,
        bf:Work ;
    bflc:aap "The annotated IFRS accounting standards : accounting standards required for accounting periods beginning on or after 1 January ..., excluding changes not yet required" ;
    bflc:aap-normalized "theannotatedifrsaccountingstandards:accountingstandardsrequiredforaccountingperiodsbeginningonorafter1januaryexcludingchangesnotyetrequired" ;
    bf:adminMetadata [ a bf:AdminMetadata ;
            bf:agent <http://id.loc.gov/vocabulary/organizations/cbc> ;
            bf:date "2026-09-11T20:20:53.370947+00:00"^^xsd:dateTime ;
            bf:derivedFrom <http://id.loc.gov/resources/works/24044991> ;
            bf:status <http://id.loc.gov/vocabulary/mstatus/c> ],
        [ a bf:AdminMetadata ;
            bflc:catalogerId "Unknown" ;
            bf:date "2026-09-11" ;
            bf:descriptionAuthentication <http://id.loc.gov/vocabulary/marcauthen/pcc> ;
            bf:descriptionLanguage <http://id.loc.gov/vocabulary/languages/eng> ;
            bf:descriptionLevel <http://id.loc.gov/ontologies/bibframe-2-6-0/> ] ;
    bf:classification [ a bf:ClassificationLcc ;
            bf:assigner <http://id.loc.gov/vocabulary/organizations/dlc> ;
            bf:classificationPortion "HF5626" ;
            bf:itemPortion ".A56" ;
            bf:status <http://id.loc.gov/vocabulary/mstatus/uba> ] ;
    bf:content <http://id.loc.gov/vocabulary/contentTypes/txt> ;
    bf:contribution [ a bf:Contribution ;
            bf:agent <http://id.loc.gov/rwo/agents/no2010164858> ;
            bf:role <http://id.loc.gov/vocabulary/relators/isb> ] ;
    bf:genreForm <http://id.loc.gov/authorities/genreForms/gf2014026109> ;
    bf:hasInstance <https://stage.bcld.info/instances/b5c20201-e86a-4034-b4b8-2659e0b60296> ;
    bf:language <http://id.loc.gov/vocabulary/languages/eng> ;
    bf:notation <http://id.loc.gov/vocabulary/mscript/a> ;
    bf:relation [ a bf:Relation ;
            bf:associatedResource _:b5 ;
            bf:relationship <http://id.loc.gov/vocabulary/relationship/continuationof> ] ;
    bf:subject [ a bf:Topic,
                mads:ComplexSubject ;
            rdfs:label "Financial statements--Standards" ;
            bflc:aap-normalized "financialstatementsstandards" ;
            bf:source <http://id.loc.gov/authorities/subjects> ;
            mads:authoritativeLabel "Financial statements--Standards" ;
            mads:componentList ( <http://id.loc.gov/authorities/subjects/sh85048313> <http://id.loc.gov/authorities/subjects/sh00007508> ) ;
            mads:isMemberOfMADSScheme <http://id.loc.gov/authorities/subjects> ],
        [ a bf:Topic,
                mads:ComplexSubject ;
            rdfs:label "Accounting--Standards" ;
            bflc:aap-normalized "accountingstandards" ;
            bf:source <http://id.loc.gov/authorities/subjects> ;
            mads:authoritativeLabel "Accounting--Standards" ;
            mads:componentList ( <http://id.loc.gov/authorities/subjects/sh85000411> <http://id.loc.gov/authorities/subjects/sh00007508> ) ;
            mads:isMemberOfMADSScheme <http://id.loc.gov/authorities/subjects> ] ;
    bf:tableOfContents [ a bf:TableOfContents ;
            rdfs:label "Part A. Required standards and the conceptual framework for financial reporting -- Part B. Accompanying guidance and IFRS practice statements -- Part C. Bases for conclusions." ] ;
    bf:title [ a bf:Title ;
            bf:mainTitle "The annotated IFRS accounting standards : accounting standards required for accounting periods beginning on or after 1 January ..., excluding changes not yet required." ] .

_:N13c257e978094615a1165dcb9ced2b75 a bf:Title ;
    bf:mainTitle "Annotated IFRS Standards" .

_:N674da36ddaae45eb87a5de257fd9534c a bf:Agent ;
    bf:code "OCoLC" .

_:N7328fb395ab74202a16b33febb83adf0 a bf:Identifier ;
    bf:assigner _:N674da36ddaae45eb87a5de257fd9534c ;
    rdf:value "1151944758" .

_:Nd12f31e2cce04c9bb3e2c2cc97031b46 a bf:Instance ;
    bf:identifiedBy _:N7328fb395ab74202a16b33febb83adf0 ;
    bf:instanceOf _:b5 ;
    bf:title [ a bf:Title ;
            bf:mainTitle "Annotated IFRS Standards" ] .

_:b5 a bf:Work ;
    bflc:aap "Annotated IFRS Standards" ;
    bflc:aap-normalized "annotatedifrsstandards" ;
    bf:hasInstance _:Nd12f31e2cce04c9bb3e2c2cc97031b46 ;
    bf:title _:N13c257e978094615a1165dcb9ced2b75 .