International accounting standards : a practical guide
Greuning, Hennie Van :
International accounting standards : a practical guide - 2nd Edition. - Washington, DC : World Bank, 2001. - ix, 171 p.
Ch. 1. Transparency in Financial Statements --
Ch. 2. Framework for the Preparation and Presentation of Financial Statements --
Ch. 3. Presentation and Financial Statements (IAS 1) --
Ch. 4. Inventories (IAS 2) --
Ch. 5. Cash Flow Statements (IAS 7) --
Ch. 6. Net Profit or Loss for the Period, Fundamental Errors, and Changes in Accounting Policies (IAS 8) --
Ch. 7. Events After the Balance Sheet Date (IAS 10) --
Ch. 8. Construction Contracts (IAS 11) --
Ch. 9. Income Taxes (IAS 12) --
Ch. 10. Segment Reporting (IAS 14) --
Ch. 11. Information Reflecting the Effects of Changing Prices (IAS 15) --
Ch. 12. Property, Plant and Equipment (IAS 16) --
Ch. 13. Leases (IAS 17) --
Ch. 14. Revenue (IAS 18) --
Ch. 15. Employee Benefits (IAS 19) --
Ch. 16. Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) --
Ch. 17. Effects of Changes in Foreign Exchange Rates (IAS 21) --
Ch. 18. Business Combinations (IAS 22) --
Ch. 19. Borrowing Costs (IAS 23) --
Ch. 20. Related Party Disclosures (IAS 24) --
Ch. 21. Accounting and Reporting by Retirement Benefit Plans (IAS 26) --
Ch. 22. Consolidated Financial Statements and Accounting for Investments in Subsidiaries (IAS 27) --
Ch. 23. Accounting for Investments in Associates (IAS 28) --
Ch. 24. Financial Reporting in Hyper-Inflationary Economies (IAS 29) --
Ch. 25. Disclosures in the Financial Statement of Banks and Similar Financial Institutions (IAS 30) --
Ch. 26. Financial Reporting of Interests in Joint Ventures (IAS 31) --
Ch. 27. Financial Instruments: Disclosure and Presentation (IAS 32) --
Ch. 28. Earnings per Share (IAS 33) --
Ch. 29. Interim Financial Reporting (IAS 34) --
Ch. 30. Discontinuing Operations (IAS 35) --
Ch. 31. Impairment of Assets (IAS 36) --
Ch. 32. Provisions, Contingent Liabilities and Contingent Assets (IAS 37) --
Ch. 33. Intangible Assets (IAS 38) --
Ch. 34. Financial Instruments: Recognition and Measurement (IAS 39) --
Ch. 35. Investment Property (IAS 40) --
App. I. Currently V
Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.
9780821349991 0821349996
Accounting -- Standards.
Accounting.
Comptabilité -- Normes. Comptabilité
657.0218 / GRE
International accounting standards : a practical guide - 2nd Edition. - Washington, DC : World Bank, 2001. - ix, 171 p.
Ch. 1. Transparency in Financial Statements --
Ch. 2. Framework for the Preparation and Presentation of Financial Statements --
Ch. 3. Presentation and Financial Statements (IAS 1) --
Ch. 4. Inventories (IAS 2) --
Ch. 5. Cash Flow Statements (IAS 7) --
Ch. 6. Net Profit or Loss for the Period, Fundamental Errors, and Changes in Accounting Policies (IAS 8) --
Ch. 7. Events After the Balance Sheet Date (IAS 10) --
Ch. 8. Construction Contracts (IAS 11) --
Ch. 9. Income Taxes (IAS 12) --
Ch. 10. Segment Reporting (IAS 14) --
Ch. 11. Information Reflecting the Effects of Changing Prices (IAS 15) --
Ch. 12. Property, Plant and Equipment (IAS 16) --
Ch. 13. Leases (IAS 17) --
Ch. 14. Revenue (IAS 18) --
Ch. 15. Employee Benefits (IAS 19) --
Ch. 16. Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) --
Ch. 17. Effects of Changes in Foreign Exchange Rates (IAS 21) --
Ch. 18. Business Combinations (IAS 22) --
Ch. 19. Borrowing Costs (IAS 23) --
Ch. 20. Related Party Disclosures (IAS 24) --
Ch. 21. Accounting and Reporting by Retirement Benefit Plans (IAS 26) --
Ch. 22. Consolidated Financial Statements and Accounting for Investments in Subsidiaries (IAS 27) --
Ch. 23. Accounting for Investments in Associates (IAS 28) --
Ch. 24. Financial Reporting in Hyper-Inflationary Economies (IAS 29) --
Ch. 25. Disclosures in the Financial Statement of Banks and Similar Financial Institutions (IAS 30) --
Ch. 26. Financial Reporting of Interests in Joint Ventures (IAS 31) --
Ch. 27. Financial Instruments: Disclosure and Presentation (IAS 32) --
Ch. 28. Earnings per Share (IAS 33) --
Ch. 29. Interim Financial Reporting (IAS 34) --
Ch. 30. Discontinuing Operations (IAS 35) --
Ch. 31. Impairment of Assets (IAS 36) --
Ch. 32. Provisions, Contingent Liabilities and Contingent Assets (IAS 37) --
Ch. 33. Intangible Assets (IAS 38) --
Ch. 34. Financial Instruments: Recognition and Measurement (IAS 39) --
Ch. 35. Investment Property (IAS 40) --
App. I. Currently V
Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.
9780821349991 0821349996
Accounting -- Standards.
Accounting.
Comptabilité -- Normes. Comptabilité
657.0218 / GRE