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[null,"1.","Record Nr.",null,"UNINA9910960666603321"]
[null,null,"Autore",null,"Greuning Hennie van"]
[null,null,"Titolo",null,"International financial reporting standards : practical guide / / Hennie van Greuning"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C., : World Bank, 2004"]
[null,null,"ISBN",null,"1-280-08499-5"]
[{"$nulls":4},"9786610084999"]
[null,null,"Edizione",null,"[Newly revised ed.]"]
[null,null,"Descrizione fisica",null,"x, 297 pages ; ; 28 cm"]
[null,null,"Disciplina",null,"657/.02/18"]
[null,null,"Soggetti",null,"Accounting - Standards"]
[{"$nulls":4},"Financial statements - Standards"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Rev. ed. of: International accounting standards. 2001."]
[null,null,"Nota di contenuto",null,"Intro -- 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 "]
[{"$nulls":4},"Events After the Balance Sheet Date -- Chapter 30 IAS 14 Segment Reporting -- Chapter 31 IAS 24 Related-Party Disclosures -- Chapter 32 IAS 26 Accounting and Reporting by Retirement Benefit Plans."]
[{"$nulls":4},"Chapter 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."]
[null,null,null,"Sommario/riassunto","In this text for private- and public-sector executives, managers, and financial analysts without a strong background in accounting, Van Greuning, a senior advisor in the World Bank's Treasury, provides tools needed for participating in discussions and decisions on the application of international financial reporting standards (IFRSs)."]