International Financial Reporting Standards : A Practical Guide, Newly Revised Edition
In response to the global financial crisis in 1998, an initiative was launched to strengthen the global financial structure, and, although the International Accounting Standards (IAS) have been in existence for some time, it is believed such initia...
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2012
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| Online Access: | http://documents.worldbank.org/curated/en/2005/01/5806952/international-accounting-standards-practical-guide-international-accounting-standards-practical-guide-newly-rev-edition http://hdl.handle.net/10986/7323 |
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okr-10986-73232021-04-23T14:02:28Z International Financial Reporting Standards : A Practical Guide, Newly Revised Edition Van Greuning, Hennie Koen, Marius ACCOUNTING STANDARDS; GUIDELINES; PROCEDURAL REGULATIONS; FINANCIAL MANAGEMENT; FINANCIAL STATEMENTS; ACCOUNTING SYSTEMS; BALANCE SHEETS; REVENUE SOURCES; CONSOLIDATED DOCUMENTS; FINANCIAL REPORTING STANDARDS In response to the global financial crisis in 1998, an initiative was launched to strengthen the global financial structure, and, although the International Accounting Standards (IAS) have been in existence for some time, it is believed such initiative will help promote transparency in financial reporting, and acceptance of its wide range of international best practices. This publication provides guidance, and summarizes each IAS, while each chapter contains a simple case study, emphasizing the practical application of key concepts in a particular standard. On how to use this publication, the authors created a template to facilitate discussion of each standard: 1) "problems addressed" identifies the main objectives, and key issues of the standard; 2) "scope of the standard" identifies specific transactions covered by a standard; 3) "accounting treatment" lists the specific accounting principles, bases, conventions, rules, and practices to be adopted for compliance with a particular standard; and, 4)"disclosure" describes the manner in which the financial, and non-financial items should be presented in financial statements, including aspects that should be disclosed in such financial statements. 2012-06-06T19:49:07Z 2012-06-06T19:49:07Z 2005 http://documents.worldbank.org/curated/en/2005/01/5806952/international-accounting-standards-practical-guide-international-accounting-standards-practical-guide-newly-rev-edition 0-8213-5910-X http://hdl.handle.net/10986/7323 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC: World Bank Publications & Research :: Publication Publications & Research :: Publication |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ACCOUNTING STANDARDS; GUIDELINES; PROCEDURAL REGULATIONS; FINANCIAL MANAGEMENT; FINANCIAL STATEMENTS; ACCOUNTING SYSTEMS; BALANCE SHEETS; REVENUE SOURCES; CONSOLIDATED DOCUMENTS; FINANCIAL REPORTING STANDARDS |
| spellingShingle |
ACCOUNTING STANDARDS; GUIDELINES; PROCEDURAL REGULATIONS; FINANCIAL MANAGEMENT; FINANCIAL STATEMENTS; ACCOUNTING SYSTEMS; BALANCE SHEETS; REVENUE SOURCES; CONSOLIDATED DOCUMENTS; FINANCIAL REPORTING STANDARDS Van Greuning, Hennie International Financial Reporting Standards : A Practical Guide, Newly Revised Edition |
| description |
In response to the global financial
crisis in 1998, an initiative was launched to strengthen the
global financial structure, and, although the International
Accounting Standards (IAS) have been in existence for some
time, it is believed such initiative will help promote
transparency in financial reporting, and acceptance of its
wide range of international best practices. This publication
provides guidance, and summarizes each IAS, while each
chapter contains a simple case study, emphasizing the
practical application of key concepts in a particular
standard. On how to use this publication, the authors
created a template to facilitate discussion of each
standard: 1) "problems addressed" identifies the
main objectives, and key issues of the standard; 2)
"scope of the standard" identifies specific
transactions covered by a standard; 3) "accounting
treatment" lists the specific accounting principles,
bases, conventions, rules, and practices to be adopted for
compliance with a particular standard; and,
4)"disclosure" describes the manner in which the
financial, and non-financial items should be presented in
financial statements, including aspects that should be
disclosed in such financial statements. |
| author2 |
Koen, Marius |
| author_facet |
Koen, Marius Van Greuning, Hennie |
| format |
Publications & Research :: Publication |
| author |
Van Greuning, Hennie |
| author_sort |
Van Greuning, Hennie |
| title |
International Financial Reporting Standards : A Practical Guide, Newly Revised Edition |
| title_short |
International Financial Reporting Standards : A Practical Guide, Newly Revised Edition |
| title_full |
International Financial Reporting Standards : A Practical Guide, Newly Revised Edition |
| title_fullStr |
International Financial Reporting Standards : A Practical Guide, Newly Revised Edition |
| title_full_unstemmed |
International Financial Reporting Standards : A Practical Guide, Newly Revised Edition |
| title_sort |
international financial reporting standards : a practical guide, newly revised edition |
| publisher |
Washington, DC: World Bank |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2005/01/5806952/international-accounting-standards-practical-guide-international-accounting-standards-practical-guide-newly-rev-edition http://hdl.handle.net/10986/7323 |
| _version_ |
1764399431091748864 |