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

• Autore: Greuning Hennie van
• Pubblicazione: Washington, D.C., : World Bank, 2004
• Edizione: Newly revised ed.
• Descrizione fisica: x, 297 pages ; ; 28 cm
• Disciplina: 657/.02/18
• Soggetto topico: Accounting - Standards; Financial statements - Standards
• Altri autori: GreuningHennie van
• Note generali: Rev. ed. of: International accounting standards. 2001.
• Nota di contenuto: 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 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. ; 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.
• 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).
• Titolo autorizzato: International financial reporting standards
• ISBN: 1-280-08499-5; 9786610084999
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910960666603321
• Lo trovi qui: Univ. Federico II
• Serie: World Bank e-Library.