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International financial reporting standards [[electronic resource] ] : a practical guide / / Hennie van Greuning
| International financial reporting standards [[electronic resource] ] : a practical guide / / Hennie van Greuning |
| Autore | Greuning Hennie van |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, c2009 |
| Descrizione fisica | 1 online resource (348 p.) |
| Disciplina | 657.3 |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-8213-7899-6 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Foreword; Acknowledgments; Introduction; About the Author; PART I FINANCIAL STATEMENT PRESENTATION; PART II GROUP STATEMENTS; PART III STATEMENT OF FINANCIAL POSITION / BALANCE SHEET; PART IV STATEMENT OF COMPREHENSIVE INCOME / INCOME STATEMENT; PART V DISCLOSURE |
| Record Nr. | UNINA-9910454722403321 |
Greuning Hennie van
|
||
| Washington, D.C., : World Bank, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International financial reporting standards : a practical guide / / Hennie van Greuning
| International financial reporting standards : a practical guide / / Hennie van Greuning |
| Autore | Greuning Hennie van |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, c2009 |
| Descrizione fisica | 1 online resource (334 pages) |
| Disciplina | 657.3 |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards |
| ISBN | 0-8213-7899-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Foreword; Acknowledgments; Introduction; About the Author; PART I FINANCIAL STATEMENT PRESENTATION; PART II GROUP STATEMENTS; PART III STATEMENT OF FINANCIAL POSITION / BALANCE SHEET; PART IV STATEMENT OF COMPREHENSIVE INCOME / INCOME STATEMENT; PART V DISCLOSURE |
| Record Nr. | UNINA-9910816487303321 |
|
Greuning Hennie van
|
||
| Washington, D.C., : World Bank, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International financial reporting standards [[electronic resource] ] : a practical guide / / Hennie van Greuning
| International financial reporting standards [[electronic resource] ] : a practical guide / / Hennie van Greuning |
| Autore | Greuning Hennie van |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, c2006 |
| Descrizione fisica | 1 online resource (314 p.) |
| Disciplina | 657/.02/18 |
| Altri autori (Persone) | GreuningHennie van |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-51634-8
9786610516346 0-8213-6769-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Foreword; Acknowledgments; Introduction; PART I PRESENTATION; PART II GROUP STATEMENTS; PART III BALANCE SHEET AND INCOME STATEMENT; PART IV DISCLOSURE; About the Author |
| Record Nr. | UNINA-9910450174503321 |
|
Greuning Hennie van
|
||
| Washington, D.C., : World Bank, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International financial reporting standards : a practical guide / / Hennie van Greuning
| International financial reporting standards : a practical guide / / Hennie van Greuning |
| Autore | Greuning Hennie van |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, c2006 |
| Descrizione fisica | 1 online resource (312 pages) |
| Disciplina | 657/.02/18 |
| Altri autori (Persone) | GreuningHennie van |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards |
| ISBN |
1-280-51634-8
9786610516346 0-8213-6769-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Foreword; Acknowledgments; Introduction; PART I PRESENTATION; PART II GROUP STATEMENTS; PART III BALANCE SHEET AND INCOME STATEMENT; PART IV DISCLOSURE; About the Author |
| Record Nr. | UNINA-9910807410803321 |
|
Greuning Hennie van
|
||
| Washington, D.C., : World Bank, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International financial reporting standards : : a practical guide / / Hennie van Greuning
| International financial reporting standards : : a practical guide / / Hennie van Greuning |
| Autore | Greuning Hennie van |
| Edizione | [Newly revised ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , c2005 |
| Descrizione fisica | x, 297 pages ; ; 28 cm |
| Disciplina | 657/.02/18 |
| Altri autori (Persone) | GreuningHennie van |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards |
| ISBN |
1-280-08499-5
9786610084999 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910783386903321 |
|
Greuning Hennie van
|
||
| Washington, D.C. : , : World Bank, , c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International financial reporting standards [[electronic resource] ] : practical guide / / Hennie van Greuning
| International financial reporting standards [[electronic resource] ] : practical guide / / Hennie van Greuning |
| Autore | Greuning Hennie van |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2004 |
| Descrizione fisica | x, 296 p |
| Disciplina | 657/.02/18 |
| Altri autori (Persone) | GreuningHennie van |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-08499-5
9786610084999 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910450416503321 |
|
Greuning Hennie van
|
||
| Washington, D.C., : World Bank, 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International financial reporting standards : practical guide / / Hennie van Greuning
| International financial reporting standards : practical guide / / Hennie van Greuning |
| Autore | Greuning Hennie van |
| Edizione | [Newly revised ed.] |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2004 |
| Descrizione fisica | x, 297 pages ; ; 28 cm |
| Disciplina | 657/.02/18 |
| Altri autori (Persone) | GreuningHennie van |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards |
| ISBN |
1-280-08499-5
9786610084999 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910826007803321 |
|
Greuning Hennie van
|
||
| Washington, D.C., : World Bank, 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Risk analysis for Islamic banks [[electronic resource] /] / Hennie van Greuning and Zamil Iqbal
| Risk analysis for Islamic banks [[electronic resource] /] / Hennie van Greuning and Zamil Iqbal |
| Autore | Greuning Hennie van |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, c2008 |
| Descrizione fisica | 1 online resource (336 p.) |
| Disciplina | 332.10917/67 |
| Altri autori (Persone) | IqbalZamir |
| Soggetto topico |
Banks and banking - Islamic countries
Financial institutions - Islamic countries Risk management Bank management - Islamic countries Finance - Islamic countries |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-8213-7142-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Foreword-Kenneth G. Lay; Foreword-Dr. Shamshad Akhtar; Acknowledgments; About the Authors; Acronyms and Abbreviations; Part One: Principles and Key Stakeholders; Box 1.1 Principles of an Islamic Financial System; Table 1.1 Development of Islamic Economics and Finance in Modern History; Table 2.1 Theoretical Balance Sheet of an Islamic Bank Based on Maturity Profile and Functionality; Table 2.2 Sources and Application of Funds; Figure 2.1 Contracts and Instruments; Table 2.3 Size of Islamic Financial Institutions in 1999; Figure 3.1 Partnership in Corporate Governance of Banks
Box 3.1 Accountability of Bank Management Box 3.2 Fit and Proper Standards for Bank Management; Box 3.3 The Responsibilities of Management; Box 3.4 The Responsibilities of Audit Committees and Internal Auditors; Box 3.5 The Responsibilities of External Auditors; Table 4.1 Importance of Key Stakeholders in the Islamic Finance Industry; Part Two: Risk Management; Table 5.1 Banking Risk Exposures; Table 5.2 Contractual Role and Risk in Islamic Banking; Table 5.3 Stages of the Analytical Review Process; Figure 5.1 Composition of an Islamic Bank's Assets, by Periods Figure 5.2 Trends in Asset Growth, by PeriodTable 5.4 Balance-Sheet Composition of Assets; Table 5.5 Balance-Sheet Growth, Year on Year; Figure 6.1 Composition of an Islamic Bank's Balance Sheet; Table 6.1 Composition of an Islamic Bank's Balance Sheet; Figure 6.2 Structure of an Islamic Bank's Assets; Figure 6.3 Structural Change and Asset Growth, 2001-06; Figure 6.4 Growth of Assets, Year on Year; Table 6.2 Islamic Financing and Investing Assets Grass; Table 6.3 Percentage Composition of the Balance Sheet, 2001-06; Figure 6.5 Hypothetical Growth of Assets Table 7.1 Composition of the Income Statement, 2005-06Table 7.2 Percentage Composition of Islamic Products' Revenues over Time; Figure 7.1 Asset Structure versus Income Structure; Figure 7.2 Relationship of Income to Expenses, 2001-06; Table 7.3 Profitability Ratios, 2001-06; Figure 7.3 Select Profitability Ratios 2001-06; Figure 7.4 Additional Profitability Ratios, 2001-06; Figure 7.5 Example: Return on Assets (ROA) and on Equity (ROE), Adjusted for the Cost of Capital; Box 8.1 IFSB Principles of Credit Risk; Figure 8.1 Exposure to 20 Largest Exposures (Hypothetical Example) Table 8.1 Related-Party Lending Figure 8.2 Customer Profile:Who Are We Investing In?; Figure 8.3 Composition of Islamic Products:What Are We Investing In? (2006 Compared to 2001); Table 8.2 Customer Profile:Who Are We Investing In?; Table 8.3 Composition of Products:What Are We Investing In?; Table 8.4 Maturity Profile of Total Assets: For How Long Are We Investing?; Box 8.2 Content of an Investment and Financing Asset Review File; Box 8.3 Signs of a Distorted Credit Culture; Box 8.4 Asset Classification Rules; Table 8.5 Recommended Provisions Table 8.6 Year-on-Year Fluctuations in Growth of Portfolio Components |
| Record Nr. | UNINA-9910451565103321 |
|
Greuning Hennie van
|
||
| Washington, D.C., : World Bank, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Risk analysis for Islamic banks / / Hennie van Greuning and Zamir Iqbal
| Risk analysis for Islamic banks / / Hennie van Greuning and Zamir Iqbal |
| Autore | Greuning Hennie van |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , c2008 |
| Descrizione fisica | xxiv, 309 pages : illustrations ; ; 23 cm |
| Disciplina | 332.10917/67 |
| Altri autori (Persone) | IqbalZamir |
| Soggetto topico |
Banks and banking - Islamic countries
Financial institutions - Islamic countries Risk management Bank management - Islamic countries Finance - Islamic countries |
| ISBN | 0-8213-7142-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Foreword-Kenneth G. Lay; Foreword-Dr. Shamshad Akhtar; Acknowledgments; About the Authors; Acronyms and Abbreviations; Part One: Principles and Key Stakeholders; Box 1.1 Principles of an Islamic Financial System; Table 1.1 Development of Islamic Economics and Finance in Modern History; Table 2.1 Theoretical Balance Sheet of an Islamic Bank Based on Maturity Profile and Functionality; Table 2.2 Sources and Application of Funds; Figure 2.1 Contracts and Instruments; Table 2.3 Size of Islamic Financial Institutions in 1999; Figure 3.1 Partnership in Corporate Governance of Banks
Box 3.1 Accountability of Bank Management Box 3.2 Fit and Proper Standards for Bank Management; Box 3.3 The Responsibilities of Management; Box 3.4 The Responsibilities of Audit Committees and Internal Auditors; Box 3.5 The Responsibilities of External Auditors; Table 4.1 Importance of Key Stakeholders in the Islamic Finance Industry; Part Two: Risk Management; Table 5.1 Banking Risk Exposures; Table 5.2 Contractual Role and Risk in Islamic Banking; Table 5.3 Stages of the Analytical Review Process; Figure 5.1 Composition of an Islamic Bank's Assets, by Periods Figure 5.2 Trends in Asset Growth, by PeriodTable 5.4 Balance-Sheet Composition of Assets; Table 5.5 Balance-Sheet Growth, Year on Year; Figure 6.1 Composition of an Islamic Bank's Balance Sheet; Table 6.1 Composition of an Islamic Bank's Balance Sheet; Figure 6.2 Structure of an Islamic Bank's Assets; Figure 6.3 Structural Change and Asset Growth, 2001-06; Figure 6.4 Growth of Assets, Year on Year; Table 6.2 Islamic Financing and Investing Assets Grass; Table 6.3 Percentage Composition of the Balance Sheet, 2001-06; Figure 6.5 Hypothetical Growth of Assets Table 7.1 Composition of the Income Statement, 2005-06Table 7.2 Percentage Composition of Islamic Products' Revenues over Time; Figure 7.1 Asset Structure versus Income Structure; Figure 7.2 Relationship of Income to Expenses, 2001-06; Table 7.3 Profitability Ratios, 2001-06; Figure 7.3 Select Profitability Ratios 2001-06; Figure 7.4 Additional Profitability Ratios, 2001-06; Figure 7.5 Example: Return on Assets (ROA) and on Equity (ROE), Adjusted for the Cost of Capital; Box 8.1 IFSB Principles of Credit Risk; Figure 8.1 Exposure to 20 Largest Exposures (Hypothetical Example) Table 8.1 Related-Party Lending Figure 8.2 Customer Profile:Who Are We Investing In?; Figure 8.3 Composition of Islamic Products:What Are We Investing In? (2006 Compared to 2001); Table 8.2 Customer Profile:Who Are We Investing In?; Table 8.3 Composition of Products:What Are We Investing In?; Table 8.4 Maturity Profile of Total Assets: For How Long Are We Investing?; Box 8.2 Content of an Investment and Financing Asset Review File; Box 8.3 Signs of a Distorted Credit Culture; Box 8.4 Asset Classification Rules; Table 8.5 Recommended Provisions Table 8.6 Year-on-Year Fluctuations in Growth of Portfolio Components |
| Record Nr. | UNINA-9910778248603321 |
|
Greuning Hennie van
|
||
| Washington, D.C. : , : World Bank, , c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Risk analysis for Islamic banks / / Hennie van Greuning and Zamir Iqbal
| Risk analysis for Islamic banks / / Hennie van Greuning and Zamir Iqbal |
| Autore | Greuning Hennie van |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , c2008 |
| Descrizione fisica | xxiv, 309 pages : illustrations ; ; 23 cm |
| Disciplina | 332.10917/67 |
| Altri autori (Persone) | IqbalZamir |
| Soggetto topico |
Banks and banking - Islamic countries
Financial institutions - Islamic countries Risk management Bank management - Islamic countries Finance - Islamic countries |
| ISBN | 0-8213-7142-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Foreword-Kenneth G. Lay; Foreword-Dr. Shamshad Akhtar; Acknowledgments; About the Authors; Acronyms and Abbreviations; Part One: Principles and Key Stakeholders; Box 1.1 Principles of an Islamic Financial System; Table 1.1 Development of Islamic Economics and Finance in Modern History; Table 2.1 Theoretical Balance Sheet of an Islamic Bank Based on Maturity Profile and Functionality; Table 2.2 Sources and Application of Funds; Figure 2.1 Contracts and Instruments; Table 2.3 Size of Islamic Financial Institutions in 1999; Figure 3.1 Partnership in Corporate Governance of Banks
Box 3.1 Accountability of Bank Management Box 3.2 Fit and Proper Standards for Bank Management; Box 3.3 The Responsibilities of Management; Box 3.4 The Responsibilities of Audit Committees and Internal Auditors; Box 3.5 The Responsibilities of External Auditors; Table 4.1 Importance of Key Stakeholders in the Islamic Finance Industry; Part Two: Risk Management; Table 5.1 Banking Risk Exposures; Table 5.2 Contractual Role and Risk in Islamic Banking; Table 5.3 Stages of the Analytical Review Process; Figure 5.1 Composition of an Islamic Bank's Assets, by Periods Figure 5.2 Trends in Asset Growth, by PeriodTable 5.4 Balance-Sheet Composition of Assets; Table 5.5 Balance-Sheet Growth, Year on Year; Figure 6.1 Composition of an Islamic Bank's Balance Sheet; Table 6.1 Composition of an Islamic Bank's Balance Sheet; Figure 6.2 Structure of an Islamic Bank's Assets; Figure 6.3 Structural Change and Asset Growth, 2001-06; Figure 6.4 Growth of Assets, Year on Year; Table 6.2 Islamic Financing and Investing Assets Grass; Table 6.3 Percentage Composition of the Balance Sheet, 2001-06; Figure 6.5 Hypothetical Growth of Assets Table 7.1 Composition of the Income Statement, 2005-06Table 7.2 Percentage Composition of Islamic Products' Revenues over Time; Figure 7.1 Asset Structure versus Income Structure; Figure 7.2 Relationship of Income to Expenses, 2001-06; Table 7.3 Profitability Ratios, 2001-06; Figure 7.3 Select Profitability Ratios 2001-06; Figure 7.4 Additional Profitability Ratios, 2001-06; Figure 7.5 Example: Return on Assets (ROA) and on Equity (ROE), Adjusted for the Cost of Capital; Box 8.1 IFSB Principles of Credit Risk; Figure 8.1 Exposure to 20 Largest Exposures (Hypothetical Example) Table 8.1 Related-Party Lending Figure 8.2 Customer Profile:Who Are We Investing In?; Figure 8.3 Composition of Islamic Products:What Are We Investing In? (2006 Compared to 2001); Table 8.2 Customer Profile:Who Are We Investing In?; Table 8.3 Composition of Products:What Are We Investing In?; Table 8.4 Maturity Profile of Total Assets: For How Long Are We Investing?; Box 8.2 Content of an Investment and Financing Asset Review File; Box 8.3 Signs of a Distorted Credit Culture; Box 8.4 Asset Classification Rules; Table 8.5 Recommended Provisions Table 8.6 Year-on-Year Fluctuations in Growth of Portfolio Components |
| Record Nr. | UNINA-9910819441403321 |
|
Greuning Hennie van
|
||
| Washington, D.C. : , : World Bank, , c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
