International Financial Reporting Standards: A Practical Guide
| By: | Hennie van Greuning |
| Publisher: | International Bank for Reconstruction and Development/TheWorld Bank |
| eText ISBN: | 978-0-8213-8106-9 |
| Edition: | 5 |
| Format: | Reflowable |
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"Applying International Financial Reporting Standards (IFRS) in a business situation can have a signficant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS. Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: • Objective of the Standard • Scope of the Standard • Key concepts • Accounting treatment • Presentation and disclosure • Financial analysis and interpretation Many chapters of the book also contain examples that illustrate the practical application of key concepts in a particular standard. The publication includes all of the standards issued by the International Accounting Standards Board (IASB) through December 2008."