Publication:
International Financial Reporting Standards : A Practical Guide, 5th Edition

Simple item page
dc.contributor.authorVan Greuning, Hennie
dc.date.accessioned2012-03-19T10:03:13Z
dc.date.available2012-03-19T10:03:13Z
dc.date.issued2009
dc.description.abstractThe publication of this fifth edition coincides with the convergence in accounting standards that has been a feature of the international landscape since the global financial crisis of 1998. The events of that year prompted several international organizations, including the World Bank and the International Monetary Fund, to launch a cooperative initiative to strengthen the global financial architecture and to seek a longer-term solution to the lack of transparency in financial information. A conscious decision has been made to focus on the needs of executives and financial analysts in the private and public sectors who might not have a strong accounting background. This publication summarizes each standard so managers and analysts can quickly obtain a broad overview of the key issues. Detailed discussion of certain topics has been excluded to maintain the overall objective of providing a useful tool to managers and financial analysts. In addition to the short summaries, most chapters contain basic examples that emphasize the practical application of some key concepts in a particular standard. This text provides the tools to enable an executive without a technical accounting background to: (1) participate in an informed manner in discussions relating to the appropriateness or application of a particular standard in a given situation, and (2) evaluate the effect that the application of the principles of a given standard will have on the financial results and position of a division or of an entire enterprise.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090429041246
dc.identifier.doi10.1596/978-0-8213-7727-7
dc.identifier.isbn978-0-8213-7727-7
dc.identifier.urihttps://hdl.handle.net/10986/2620
dc.languageEnglish
dc.publisherWorld Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectACCOUNTANT
dc.subjectACCOUNTING
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACTIVE MARKET
dc.subjectAMORTIZATION
dc.subjectBALANCE SHEET
dc.subjectBANK SUPERVISION
dc.subjectBANKRUPTCY
dc.subjectBOND
dc.subjectBOND RATINGS
dc.subjectBOOK VALUE
dc.subjectBOOK VALUE OF DEBT
dc.subjectBORROWING
dc.subjectBORROWING COSTS
dc.subjectCALCULATION
dc.subjectCALCULATIONS
dc.subjectCAPITAL EXPENDITURE
dc.subjectCAPITAL EXPENDITURES
dc.subjectCAPITAL MARKETS
dc.subjectCAPITAL REQUIREMENTS
dc.subjectCASH BALANCE
dc.subjectCASH FLOW
dc.subjectCENTRAL BANK
dc.subjectCOLLATERAL
dc.subjectCOMMON STOCK
dc.subjectCONTINGENCIES
dc.subjectCONTINGENT LIABILITIES
dc.subjectCONTRIBUTIONS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST RECOVERY
dc.subjectCREDITWORTHINESS
dc.subjectDEBT
dc.subjectDEBT INTEREST
dc.subjectDEBT RATIO
dc.subjectDEBT SECURITIES
dc.subjectDEBT-EQUITY
dc.subjectDEBTORS
dc.subjectDEBTS
dc.subjectDEFINED BENEFIT PENSION
dc.subjectDEPOSITS
dc.subjectDEPRECIATION
dc.subjectDERIVATIVES
dc.subjectDISCLOSURE OF INFORMATION
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDIVIDENDS
dc.subjectEARNINGS
dc.subjectEARNINGS BEFORE INTEREST
dc.subjectECONOMIC ACTIVITIES
dc.subjectECONOMIC REALITY
dc.subjectEFFICIENT MARKET
dc.subjectEMPLOYEE BENEFITS
dc.subjectEQUIPMENT
dc.subjectEQUITY CAPITAL
dc.subjectEQUITY MARKET
dc.subjectEQUITY RETURNS
dc.subjectEXPENDITURE
dc.subjectFAIR MARKET VALUE
dc.subjectFINANCES
dc.subjectFINANCIAL ANALYSIS
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL COST
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL EFFECT
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGER
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL POLICY
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL RISK
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL STABILITY
dc.subjectFIXED ASSETS
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN EXCHANGE
dc.subjectFUTURE CASH FLOWS
dc.subjectGOING CONCERN
dc.subjectGOING-CONCERN BASIS
dc.subjectGOVERNMENT ASSISTANCE
dc.subjectGOVERNMENT GRANTS
dc.subjectHEDGES
dc.subjectINCOME
dc.subjectINCOME FLOWS
dc.subjectINCOME STATEMENT
dc.subjectINCOME TAX
dc.subjectINSTALLMENT SALES
dc.subjectINSTRUMENT
dc.subjectINTEREST BURDEN
dc.subjectINTEREST EXPENSE
dc.subjectINTEREST PAYMENTS
dc.subjectINTERNATIONAL ACCOUNTING
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL FINANCIAL INSTITUTIONS
dc.subjectINTERNATIONAL FINANCIAL MARKETS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORY
dc.subjectINVESTING
dc.subjectLACK OF TRANSPARENCY
dc.subjectLEASE PAYMENTS
dc.subjectLENDERS
dc.subjectLEVERAGE
dc.subjectLIABILITY
dc.subjectLINES OF CREDIT
dc.subjectLIQUIDITY
dc.subjectLONG-TERM ASSETS
dc.subjectLONG-TERM BORROWINGS
dc.subjectLONG-TERM CAPITAL
dc.subjectLONG-TERM DEBT
dc.subjectLONG-TERM INTEREST
dc.subjectLONG-TERM INVESTMENTS
dc.subjectMARKET DISCIPLINE
dc.subjectMARKET PARTICIPANTS
dc.subjectMARKET PRICE
dc.subjectMARKETABLE SECURITIES
dc.subjectMATURITIES
dc.subjectMINORITY SHAREHOLDERS
dc.subjectMONETARY FUND
dc.subjectNET ASSETS
dc.subjectNET PROFIT
dc.subjectPAR VALUE
dc.subjectPAR VALUE OF BONDS
dc.subjectPAYMENT AMOUNT
dc.subjectPENSION
dc.subjectPENSION PLANS
dc.subjectPENSIONS
dc.subjectPRESENT VALUE
dc.subjectPRICE INDEX
dc.subjectPROFIT MARGIN
dc.subjectPROPRIETARY INFORMATION
dc.subjectPROVISION OF INFORMATION
dc.subjectPUBLIC DISCLOSURE
dc.subjectPURCHASES
dc.subjectRAPID GROWTH
dc.subjectRECEIVABLES
dc.subjectREGULATORY AUTHORITIES
dc.subjectRETURN ON ASSETS
dc.subjectRISK ASSESSMENT
dc.subjectRISK MANAGEMENT
dc.subjectRISK MEASUREMENT
dc.subjectSALE OF INVESTMENTS
dc.subjectSECURITIES
dc.subjectSETTLEMENT
dc.subjectSHARE CAPITAL
dc.subjectSHARE OF PROFIT
dc.subjectSHARE OF PROFITS
dc.subjectSHAREHOLDERS
dc.subjectSHORT-TERM BORROWINGS
dc.subjectSHORT-TERM DEBT
dc.subjectSOLVENCY
dc.subjectSTAKEHOLDERS
dc.subjectTAX
dc.subjectTAX RATE
dc.subjectTOTAL DEBT
dc.subjectTRADE CREDITORS
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectTREASURY
dc.subjectTREASURY STOCK
dc.subjectTURNOVER
dc.subjectUSE OF DEBT
dc.subjectVALUATION
dc.subjectVALUATION METHODS
dc.subjectWORKING CAPITAL
dc.titleInternational Financial Reporting Standards : A Practical Guide, 5th Editionen
dc.titleEstandares internacionales de informacion financiera : guia practicaes
dcterms.hasVersionhttps://openknowledge.worldbank.org/handle/10986/2288
dspace.entity.typePublication
okr.date.disclosure2010-05-19
okr.doctypePublications & Research::Publication
okr.doctypePublications & Research::Publication
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090429041246
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid814971468176332028
okr.guid279171468324544163
okr.guid437931468170981509
okr.guid320371468137109039
okr.identifier.doi10.1596/978-0-8213-7727-7
okr.identifier.externaldocumentum000334955_20090429041246
okr.identifier.internaldocumentum10501676
okr.identifier.report48334
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/04/29/000334955_20090429041246/Rendered/PDF/483340PUB0Fina101OFFICIAL0USE0ONLY1.pdfen
okr.topicMacroeconomics and Economic Growth::Investment and Investment Climate
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.topicFinance and Financial Sector Development::Bankruptcy and Resolution of Financial Distress
okr.unitOffice of the VP & Treasurer (TREVP)
okr.volume1 of 1
relation.isAuthorOfPublication55e085e5-5a97-5199-8e39-bde4cef95f08
relation.isAuthorOfPublication.latestForDiscovery55e085e5-5a97-5199-8e39-bde4cef95f08
Files
Original bundle
Now showing 1 - 3 of 3
Thumbnail Image
Name:
483340PUB0Fina101OFFICIAL0USE0ONLY1.pdf
Size:
2.77 MB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
483340PUB0Fina101OFFICIAL0USE0ONLY1.txt
Size:
88 B
Format:
Plain Text
Download
Thumbnail Image
Name:
48334Ar.pdf
Size:
6.54 MB
Format:
Adobe Portable Document Format
Description:
Arabic PDF
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Practitioner Handbooks and Guides
Arabic PDFs Available