Applying International Financial Reporting Standards (IFRS) in a business situation can have a signficant effect on the financial results and position of a division or an entire business enterprise.
International Financial Reporting Standards: A Practical Guide gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.
Each chapter summarizes an International Financial Reporting Standard, following a consistent structure:
- Objective of the Standard
- Scope of the Standard
- Key concepts
- Accounting treatment
- Presentation and disclosure
- Financial analysis and interpretation
Many chapters of the book also contain examples that illustrate the practical application of key concepts in a particular standard. The publication includes all of the standards issued by the International Accounting Standards Board (IASB) through December 2008.
Book InformationISBN 9780821377277
Author Hennie van GreuningFormat Paperback
Page Count 344
Imprint World Bank PublicationsPublisher World Bank Publications