International accounting standards : a practical guide

By: Greuning, Hennie VanContributor(s): Koen, MariusMaterial type: TextTextPublication details: Washington, DC : World Bank, 2001Edition: 2nd EditionDescription: ix, 171 pISBN: 9780821349991 ; 0821349996Subject(s): Accounting -- Standards | Accounting | Comptabilité -- Normes. ComptabilitéDDC classification: 657.0218
Contents:
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
Summary: 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.
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Holdings
Item type Current library Collection Call number Status Date due Barcode Item holds
Reference Books Reference Books Main Library
Reference 		Reference 657.0218 GRE (Browse shelf(Opens below)) Available 008917
Total holds: 0

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.

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