International financial reporting standards : A practical guide

International Financial Reporting Standards (IFRS) in a business situation can have a significant 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 exe...

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Autor principal: Greuning, Hennie van
Formato: Livro
Idioma:Undetermined
Publicado em: Washington DC The World Bank 2009
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Thư viện lưu trữ: Trung tâm Học liệu Trường Đại học Cần Thơ
Descrição
Resumo:International Financial Reporting Standards (IFRS) in a business situation can have a significant 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: problems addressed by the IFRS; scope of the Standard; key concepts and definitions; accounting treatment; presentation and disclosure; and, financial analysis and interpretation.