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050	0	0	_aHF5611 _b.G74 2005
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090			_aHF 5626 .G74 2005
090			_aHF 5611 .G74 2005
100	1		_aGreuning, Hennie van. _981499
245	1	0	_aInternational financial reporting standards : _ba practical guide / _cHennie van Greuning.
250			_aNewly revised ed.
260			_aWashington, D.C. : _bWorld Bank, _cc2005.
300			_ax, 297 p. ; _c28 cm.
500			_aRev. ed. of: International accounting standards. 2001.
505	0		_aPresentation -- 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.
520		0	_aDeveloped 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.
650		0	_aAccounting _xStandards. _981500
650		0	_aFinancial statements _xStandards. _981501
700	1		_aGreuning, Hennie van. _tInternational accounting standards. _981502
710	2		_aWorld Bank. _981503
852			_9p30.00 _y04-09-2005
907			_a15722 _b08-06-10 _c08-06-10
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