TY - BOOK AU - Greuning, Hennie Van : AU - Koen, Marius : TI - International accounting standards : a practical guide SN - 9780821349991 U1 - 657.0218 PY - 2001/// CY - Washington, DC PB - World Bank, KW - Accounting -- Standards KW - Accounting. KW - Comptabilité -- Normes. Comptabilité N1 - 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 N2 - 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 ER -