International Financial Reporting Standards : A Practical Guide, Sixth Edition

An acceptable coherent framework of fundamental accounting principles is essential for preparing financial statements. The major reasons for providing the framework are to: 1) identify the essential concepts underlying the preparation and presentat...

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Bibliographic Details
Main Authors:	Van Greuning, Hennie, Scott, Darrel, Terblanche, Simonet
Format:	Publication
Language:	English
Published:	World Bank 2012
Subjects:	ACCELERATED DEPRECIATION ACCOUNTING ACCOUNTING STANDARDS ACCOUNTS RECEIVABLE ACTIVE MARKET ACTUARIAL ASSUMPTIONS AMORTIZATION ASSET EXPROPRIATION BALANCE SHEET BANKING INDUSTRY BANKRUPTCY BANKS BENEFIT PLAN BENEFIT PLANS BEST PRACTICES BOND FINANCIAL POSITION FINANCIAL SECURITIES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCING REQUIREMENTS FIRM VALUATION FIXED ASSET FIXED ASSETS FIXED COUPON FIXED COUPON RATE FOREIGN EXCHANGE FRAUD FUTURE CASH FLOWS FUTURE CASH INFLOWS GLOBAL STANDARDS GOVERNMENT ASSISTANCE GOVERNMENT GRANTS HOLD TO MATURITY HOLDING HOUSING FINANCE INCOME INCOME STREAM INCOME TAX INCOME TAXES INFLATION INSTALLMENT SALES INSURANCE INSURANCE COMPANIES INTANGIBLE INTANGIBLE ASSET INTANGIBLE ASSETS INTEREST CAPITALIZATION INTEREST CHARGE INTEREST COST INTEREST COSTS INTEREST PAYMENT INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INTERNATIONAL FINANCE INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT ACCOUNT INVESTMENT AGREEMENTS INVESTMENT CHOICES INVESTMENT DECISIONS INVESTMENT GAINS INVESTMENT OFFICERS ISSUANCE JOINT VENTURES LARGE COMPANIES LEGAL ENVIRONMENT LENDER LENDERS LIABILITY LIQUIDITY LIQUIDITY RATIO LIQUIDITY RATIOS LOAN LONG-TERM INVESTMENTS MACROECONOMIC VARIABLES MARKET CONDITIONS MARKET DEMAND MARKET PARTICIPANTS MARKET PRICES MARKET YIELDS MARKETING MATURITY MORTGAGE NET DEBT OUTPUT PARENT COMPANY PAYMENT FLOWS PENSION PENSION PLAN PENSION PLANS PHYSICAL ASSET PHYSICAL ASSETS POLITICAL UNREST PORTFOLIO PORTFOLIO MANAGEMENT PORTFOLIOS PRESENT VALUE PRINCIPAL PAYMENTS PROBABILITY PROFIT MARGIN PROFITABILITY PUBLIC MARKET PUT OPTION PUT OPTIONS RATE OF RETURN REGULATORS REINVESTMENT RENTAL PAYMENT RENTS REPAYMENTS RETAINED EARNINGS RETIREMENT RETIREMENT BENEFIT RETIREMENT BENEFITS RETURN RETURN ON ASSET RETURN ON ASSETS RETURNS ROA ROE SALARIES SALE SAVINGS SECURITIES SETTLEMENT SHAREHOLDERS SHAREHOLDING STAKEHOLDERS STATUTORY TAX RATE STOCK EXCHANGE SUBSCRIPTION SWAPS TAX TAX BENEFIT TAX LIABILITIES TAX LIABILITY TAX RATE TAX RATES TAX RULES TAX SHELTERS TAXABLE INCOME TRADING TRANSACTION TRANSPARENCY TRUSTEES TURNOVER TURNOVER RATIO TYPES OF PENSION VALUABLE VALUATION VALUE OF PENSION VOTING SHARES WAGE WAGE GROWTH WAGES WAREHOUSE WARRANTS WORKING CAPITAL
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000356161_20110411025920 http://hdl.handle.net/10986/2288