9780821377277

International Financial Reporting Standards : A Practical Guide

by
  • ISBN13:

    9780821377277

  • ISBN10:

    0821377272

  • Edition: 5th
  • Format: Paperback
  • Copyright: 3/26/2009
  • Publisher: World Bank
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Summary

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 interpretationMany 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.

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