1.

Record Nr.

UNINA9910781397603321

Autore

Greuning Hennie van

Titolo

International financial reporting standards : : a practical guide / / Hennie van Greuning, Darrel Scott, Simonet Terblanche

Pubbl/distr/stampa

Washington, D.C. : , : World Bank, , c2011

ISBN

1-283-06598-3

9786613065988

0-8213-8555-0

Edizione

[6th ed.]

Descrizione fisica

xii, 434 pages : illustrations ; ; 28 cm

Altri autori (Persone)

ScottDarrel

TerblancheSimonet

Disciplina

657.02/18

Soggetti

Accounting - Standards

Financial statements - Standards

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di contenuto

pt. 1. Introductory principles -- pt. 2. Group statements -- pt. 3. Statement of financial position/balance sheet -- pt. 4. Statement of comprehensive income/income statement -- pt. 5. Disclosure.

Sommario/riassunto

Now in its sixth edition, and with previous editions translated into 15 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. This edition includes material of potential interest to the financial analyst. Most chapters also contain exercises which illustrate the practical application of key concepts in a particular standard. This provid