Publication:
International Financial Reporting Standards : A Practical Guide, Sixth Edition

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dc.contributor.authorScott, Darrel
dc.contributor.authorVan Greuning, Hennie
dc.contributor.authorTerblanche, Simonet
dc.date.accessioned2012-03-19T09:03:18Z
dc.date.available2012-03-19T09:03:18Z
dc.date.issued2011-03-02
dc.description.abstractAn acceptable coherent framework of fundamental accounting principles is essential for preparing financial statements. The major reasons for providing the framework are to: 1) identify the essential concepts underlying the preparation and presentation of financial statements; 2) guide standard setters in developing new accounting standards and reviewing existing standards; 3) assist preparers in preparing financial statements and dealing with topics that are not covered by a specific International Financial Reporting Standard (IFRS); 4) assist auditors in forming an opinion as to whether a set of financial statements conforms with IFRS; and 5) assist users in interpreting the financial information contained in a set of financial statements that comply with IFRS. The framework sets guidelines and should not be seen as a constitution; nothing in the framework overrides any specific standard. The objective of financial statements is to provide information about the financial position (statement of financial position), performance (statement of comprehensive income), and changes in financial position (statement of cash flows) of an entity that is useful to a wide range of users in making economic decisions. Users of financial information include present and potential capital providers, employees, lenders, suppliers, customers, and the government. Financial statements also show the results of management's stewardship of the resources entrusted to it.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=000356161_20110411025920
dc.identifier.doi10.1596/978-0-8213-8428-2
dc.identifier.isbn978-0-8213-8428-2
dc.identifier.urihttps://hdl.handle.net/10986/2288
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.subjectACCELERATED DEPRECIATION
dc.subjectACCOUNTING
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS RECEIVABLE
dc.subjectACTIVE MARKET
dc.subjectACTUARIAL ASSUMPTIONS
dc.subjectAMORTIZATION
dc.subjectASSET EXPROPRIATION
dc.subjectBALANCE SHEET
dc.subjectBANKING INDUSTRY
dc.subjectBANKRUPTCY
dc.subjectBANKS
dc.subjectBENEFIT PLAN
dc.subjectBENEFIT PLANS
dc.subjectBEST PRACTICES
dc.subjectBOND
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL SECURITIES
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCING REQUIREMENTS
dc.subjectFIRM VALUATION
dc.subjectFIXED ASSET
dc.subjectFIXED ASSETS
dc.subjectFIXED COUPON
dc.subjectFIXED COUPON RATE
dc.subjectFOREIGN EXCHANGE
dc.subjectFRAUD
dc.subjectFUTURE CASH FLOWS
dc.subjectFUTURE CASH INFLOWS
dc.subjectGLOBAL STANDARDS
dc.subjectGOVERNMENT ASSISTANCE
dc.subjectGOVERNMENT GRANTS
dc.subjectHOLD TO MATURITY
dc.subjectHOLDING
dc.subjectHOUSING FINANCE
dc.subjectINCOME
dc.subjectINCOME STREAM
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINFLATION
dc.subjectINSTALLMENT SALES
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTANGIBLE
dc.subjectINTANGIBLE ASSET
dc.subjectINTANGIBLE ASSETS
dc.subjectINTEREST CAPITALIZATION
dc.subjectINTEREST CHARGE
dc.subjectINTEREST COST
dc.subjectINTEREST COSTS
dc.subjectINTEREST PAYMENT
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL FINANCE
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVENTORY
dc.subjectINVESTMENT ACCOUNT
dc.subjectINVESTMENT AGREEMENTS
dc.subjectINVESTMENT CHOICES
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT GAINS
dc.subjectINVESTMENT OFFICERS
dc.subjectISSUANCE
dc.subjectJOINT VENTURES
dc.subjectLARGE COMPANIES
dc.subjectLEGAL ENVIRONMENT
dc.subjectLENDER
dc.subjectLENDERS
dc.subjectLIABILITY
dc.subjectLIQUIDITY
dc.subjectLIQUIDITY RATIO
dc.subjectLIQUIDITY RATIOS
dc.subjectLOAN
dc.subjectLONG-TERM INVESTMENTS
dc.subjectMACROECONOMIC VARIABLES
dc.subjectMARKET CONDITIONS
dc.subjectMARKET DEMAND
dc.subjectMARKET PARTICIPANTS
dc.subjectMARKET PRICES
dc.subjectMARKET YIELDS
dc.subjectMARKETING
dc.subjectMATURITY
dc.subjectMORTGAGE
dc.subjectNET DEBT
dc.subjectOUTPUT
dc.subjectPARENT COMPANY
dc.subjectPAYMENT FLOWS
dc.subjectPENSION
dc.subjectPENSION PLAN
dc.subjectPENSION PLANS
dc.subjectPHYSICAL ASSET
dc.subjectPHYSICAL ASSETS
dc.subjectPOLITICAL UNREST
dc.subjectPORTFOLIO
dc.subjectPORTFOLIO MANAGEMENT
dc.subjectPORTFOLIOS
dc.subjectPRESENT VALUE
dc.subjectPRINCIPAL PAYMENTS
dc.subjectPROBABILITY
dc.subjectPROFIT MARGIN
dc.subjectPROFITABILITY
dc.subjectPUBLIC MARKET
dc.subjectPUT OPTION
dc.subjectPUT OPTIONS
dc.subjectRATE OF RETURN
dc.subjectREGULATORS
dc.subjectREINVESTMENT
dc.subjectRENTAL PAYMENT
dc.subjectRENTS
dc.subjectREPAYMENTS
dc.subjectRETAINED EARNINGS
dc.subjectRETIREMENT
dc.subjectRETIREMENT BENEFIT
dc.subjectRETIREMENT BENEFITS
dc.subjectRETURN
dc.subjectRETURN ON ASSET
dc.subjectRETURN ON ASSETS
dc.subjectRETURNS
dc.subjectROA
dc.subjectROE
dc.subjectSALARIES
dc.subjectSALE
dc.subjectSAVINGS
dc.subjectSECURITIES
dc.subjectSETTLEMENT
dc.subjectSHAREHOLDERS
dc.subjectSHAREHOLDING
dc.subjectSTAKEHOLDERS
dc.subjectSTATUTORY TAX RATE
dc.subjectSTOCK EXCHANGE
dc.subjectSUBSCRIPTION
dc.subjectSWAPS
dc.subjectTAX
dc.subjectTAX BENEFIT
dc.subjectTAX LIABILITIES
dc.subjectTAX LIABILITY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX RULES
dc.subjectTAX SHELTERS
dc.subjectTAXABLE INCOME
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectTRUSTEES
dc.subjectTURNOVER
dc.subjectTURNOVER RATIO
dc.subjectTYPES OF PENSION
dc.subjectVALUABLE
dc.subjectVALUATION
dc.subjectVALUE OF PENSION
dc.subjectVOTING SHARES
dc.subjectWAGE
dc.subjectWAGE GROWTH
dc.subjectWAGES
dc.subjectWAREHOUSE
dc.subjectWARRANTS
dc.subjectWORKING CAPITAL
dc.titleInternational Financial Reporting Standards : A Practical Guide, Sixth Editionen
dspace.entity.typePublication
okr.date.disclosure2011-04-11
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=000356161_20110411025920
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid974521468337463585
okr.guid520891468139494304
okr.identifier.doi10.1596/978-0-8213-8428-2
okr.identifier.externaldocumentum000356161_20110411025920
okr.identifier.internaldocumentum14036342
okr.identifier.report60807
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/04/11/000356161_20110411025920/Rendered/PDF/608070PUB0Fina10Box358332B01PUBLIC1.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
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