LEADER 04112nam 2200613Ia 450 001 9910826007803321 005 20200520144314.0 010 $a1-280-08499-5 010 $a9786610084999 024 7 $a10.1596/978-0-8213-5910-5 035 $a(CKB)1000000000024251 035 $a(SSID)ssj0000087682 035 $a(PQKBManifestationID)11113071 035 $a(PQKBTitleCode)TC0000087682 035 $a(PQKBWorkID)10053690 035 $a(PQKB)11032425 035 $a(MiAaPQ)EBC3050751 035 $a(Au-PeEL)EBL3050751 035 $a(CaPaEBR)ebr10069601 035 $a(CaONFJC)MIL8499 035 $a(OCoLC)70773602 035 $a(The World Bank)2004055186 035 $a(US-djbf)13635016 035 $a(EXLCZ)991000000000024251 100 $a20040624d2004 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aInternational financial reporting standards $epractical guide /$fHennie van Greuning 205 $aNewly revised ed. 210 $aWashington, D.C. $cWorld Bank$d2004 215 $ax, 297 pages ;$d28 cm 300 $aRev. ed. of: International accounting standards. 2001. 311 $a0-8213-5910-X 327 $aIntro -- Contents -- Foreword -- Acknowledgments -- Introduction -- PART I PRESENTATION -- Chapter 1 Framework Framework for the Preparation and Presentation of Financial Statements -- Chapter 2 IFRS 1 First-Time Adoption of IFRS -- Chapter 3 IAS 1 Presentation of Financial Statements -- Chapter 4 IAS 7 Cash Flow Statements -- Chapter 5 IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- PART II GROUP STATEMENTS -- Chapter 6 IFRS 3 Business Combinations -- Chapter 7 IAS 27 Consolidated and Separate Financial Statements -- Chapter 8 IAS 28 Investments in Associates -- Chapter 9 IAS 31 Interests in Joint Ventures -- PART III BALANCE SHEET AND INCOME STATEMENT -- Chapter 10 IFRS 2 Share-Based Payment -- Chapter 11 IFRS 4 Insurance Contracts -- Chapter 12 IAS 2 Inventories -- Chapter 13 IAS 11 Construction Contracts -- Chapter 14 IAS 12 Income Taxes -- Chapter 15 IAS 16 Property, Plant, and Equipment -- Chapter 16 IAS 17 Leases -- Chapter 17 IAS 18 Revenue -- Chapter 18 IAS 19 Employee Benefits -- Chapter 19 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance -- Chapter 20 IAS 21 The Effects of Changes in Foreign Exchange Rates -- Chapter 21 IAS 23 Borrowing Costs -- Chapter 22 IAS 36 Impairment of Assets -- Chapter 23 IAS 37 Provisions, Contingent Liabilities, and Contingent Assets -- Chapter 24 IAS 38 Intangible Assets -- Chapter 25 IAS 39 Financial Instruments: Recognition and Measurement -- Chapter 26 IAS 40 Investment Property -- Chapter 27 IAS 41 Agriculture -- PART IV DISCLOSURE -- Chapter 28 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations -- Chapter 29 IAS 10 Events After the Balance Sheet Date -- Chapter 30 IAS 14 Segment Reporting -- Chapter 31 IAS 24 Related-Party Disclosures -- Chapter 32 IAS 26 Accounting and Reporting by Retirement Benefit Plans. 327 $aChapter 33 IAS 29 Financial Reporting in Hyperinflationary Economies -- Chapter 34 IAS 30 Disclosures in the Financial Statement of Banks and Similar Financial Institutions -- Chapter 35 IAS 32 Financial Instruments: Disclosure and Presentation -- Chapter 36 IAS 33 Earnings per Share -- Chapter 37 IAS 34 Interim Financial Reporting -- Chapter 38 ED 6 Exploration for and Evaluation of Mineral Resources -- About the Author. 410 0$aWorld Bank e-Library. 606 $aAccounting$xStandards 606 $aFinancial statements$xStandards 615 0$aAccounting$xStandards. 615 0$aFinancial statements$xStandards. 676 $a657/.02/18 700 $aGreuning$b Hennie van$0318500 701 $aGreuning$b Hennie van$0318500 712 02$aWorld Bank. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910826007803321 996 $aInternational financial reporting standards$9782748 997 $aUNINA