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International financial reporting standards : a practical guide / Hennie van Greuning.

By: Contributor(s): Publication details: Washington, D.C. : World Bank, c2005.Edition: Newly revised edDescription: x, 297 p. ; 28 cmISBN:
  • 082135910X (pbk.) :
Subject(s): LOC classification:
  • HF5611 .G74 2005
Contents:
Presentation -- Framework Framework for the Preparation and Presentation of Financial Statements -- IFRS 1 First-Time Adoption of IFRS -- IAS 1 Presentation of Financial Statements -- IAS 7 Cash Flow Statements -- IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- Group Statements -- IFRS 3 Business Combinations -- IAS 27 Consolidated and Separate Financial Statements -- IAS 28 Investments in Associates -- IAS 31 Interests in Joint Ventures -- Balance Sheet and Income Statement -- IFRS 2 Share-Based Payment -- IFRS 4 Insurance Contracts -- IAS 2 Inventories -- IAS 11 Construction Contracts -- IAS 12 Income Taxes -- IAS 16 Property, Plant, and Equipment -- IAS 17 Leases -- IAS 18 Revenue -- IAS 19 Employee Benefits -- IAS 20 Accounting for Government Grants and Disclosure of Government Assistance -- IAS 21 The Effects of Changes in Foreign Exchange Rates -- IAS 23 Borrowing Costs -- IAS 36 Impairment of Assets -- IAS 37 Provisions, Contingent Liabilities, and Contingent Assets -- IAS 38 Intangible Assets -- IAS 39 Financial Instruments: Recognition and Measurement -- IAS 40 Investment Property -- IAS 41 Agriculture -- Disclosure -- IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations -- IAS 10 Events After the Balance Sheet Date -- IAS 14 Segment Reporting -- IAS 24 Related-Party Disclosures -- IAS 26 Accounting and Reporting by Retirement Benefit Plans -- IAS 29 Financial Reporting in Hyperinflationary Economies -- IAS 30 Disclosures in the Financial Statement of Banks and Similar Financial Institutions -- IAS 32 Financial Instruments: Disclosure and Presentation -- IAS 33 Earnings per Share -- IAS 34 Interim Financial Reporting -- ED 6 Exploration for and Evaluation of Mineral Resources.
Summary: Developed to provide senior executives in the public and private sector who do not have a strong accounting background with a broad and basic understanding of the key issues, this title summarizes each of the International Financial Reporting Standards and contains simple case studies to emphasize the practical application of them.

Rev. ed. of: International accounting standards. 2001.

Presentation -- Framework Framework for the Preparation and Presentation of Financial Statements -- IFRS 1 First-Time Adoption of IFRS -- IAS 1 Presentation of Financial Statements -- IAS 7 Cash Flow Statements -- IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- Group Statements -- IFRS 3 Business Combinations -- IAS 27 Consolidated and Separate Financial Statements -- IAS 28 Investments in Associates -- IAS 31 Interests in Joint Ventures -- Balance Sheet and Income Statement -- IFRS 2 Share-Based Payment -- IFRS 4 Insurance Contracts -- IAS 2 Inventories -- IAS 11 Construction Contracts -- IAS 12 Income Taxes -- IAS 16 Property, Plant, and Equipment -- IAS 17 Leases -- IAS 18 Revenue -- IAS 19 Employee Benefits -- IAS 20 Accounting for Government Grants and Disclosure of Government Assistance -- IAS 21 The Effects of Changes in Foreign Exchange Rates -- IAS 23 Borrowing Costs -- IAS 36 Impairment of Assets -- IAS 37 Provisions, Contingent Liabilities, and Contingent Assets -- IAS 38 Intangible Assets -- IAS 39 Financial Instruments: Recognition and Measurement -- IAS 40 Investment Property -- IAS 41 Agriculture -- Disclosure -- IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations -- IAS 10 Events After the Balance Sheet Date -- IAS 14 Segment Reporting -- IAS 24 Related-Party Disclosures -- IAS 26 Accounting and Reporting by Retirement Benefit Plans -- IAS 29 Financial Reporting in Hyperinflationary Economies -- IAS 30 Disclosures in the Financial Statement of Banks and Similar Financial Institutions -- IAS 32 Financial Instruments: Disclosure and Presentation -- IAS 33 Earnings per Share -- IAS 34 Interim Financial Reporting -- ED 6 Exploration for and Evaluation of Mineral Resources.

Developed to provide senior executives in the public and private sector who do not have a strong accounting background with a broad and basic understanding of the key issues, this title summarizes each of the International Financial Reporting Standards and contains simple case studies to emphasize the practical application of them.

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