International Financial Reporting Standards : A Practical Guide, Newly Revised Edition

doi:10.1596/978-0-8213-5910-5

Publication:
International Financial Reporting Standards : A Practical Guide, Newly Revised Edition

dc.contributor.author	Van Greuning, Hennie
dc.contributor.other	Koen, Marius
dc.date.accessioned	2012-06-06T19:49:07Z
dc.date.available	2012-06-06T19:49:07Z
dc.date.issued	2005
dc.description.abstract	In response to the global financial crisis in 1998, an initiative was launched to strengthen the global financial structure, and, although the International Accounting Standards (IAS) have been in existence for some time, it is believed such initiative will help promote transparency in financial reporting, and acceptance of its wide range of international best practices. This publication provides guidance, and summarizes each IAS, while each chapter contains a simple case study, emphasizing the practical application of key concepts in a particular standard. On how to use this publication, the authors created a template to facilitate discussion of each standard: 1) "problems addressed" identifies the main objectives, and key issues of the standard; 2) "scope of the standard" identifies specific transactions covered by a standard; 3) "accounting treatment" lists the specific accounting principles, bases, conventions, rules, and practices to be adopted for compliance with a particular standard; and, 4)"disclosure" describes the manner in which the financial, and non-financial items should be presented in financial statements, including aspects that should be disclosed in such financial statements.	en
dc.identifier	http://documents.worldbank.org/curated/en/2005/01/5806952/international-accounting-standards-practical-guide-international-accounting-standards-practical-guide-newly-rev-edition
dc.identifier.doi	10.1596/978-0-8213-5910-5
dc.identifier.isbn	0-8213-5910-X
dc.identifier.uri	https://hdl.handle.net/10986/7323
dc.language	English
dc.publisher	Washington, DC: World Bank
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo
dc.subject	ACCOUNTING STANDARDS; GUIDELINES; PROCEDURAL REGULATIONS; FINANCIAL MANAGEMENT; FINANCIAL STATEMENTS; ACCOUNTING SYSTEMS; BALANCE SHEETS; REVENUE SOURCES; CONSOLIDATED DOCUMENTS; FINANCIAL REPORTING STANDARDS
dc.title	International Financial Reporting Standards : A Practical Guide, Newly Revised Edition	en
dspace.entity.type	Publication
okr.crosscuttingsolutionarea	Public-Private Partnerships
okr.date.disclosure	2010-05-19
okr.doctype	Publications & Research::Publication
okr.doctype	Publications & Research::Publication
okr.docurl	http://documents.worldbank.org/curated/en/2005/01/5806952/international-accounting-standards-practical-guide-international-accounting-standards-practical-guide-newly-rev-edition
okr.globalpractice	Finance and Markets
okr.globalpractice	Governance
okr.globalpractice	Trade and Competitiveness
okr.guid	668091468159900973
okr.guid	312221468330334917
okr.guid	735841468136811385
okr.guid	576401468331888058
okr.identifier.doi	10.1596/978-0-8213-5910-5
okr.identifier.externaldocumentum	000011823_20050517154924
okr.identifier.internaldocumentum	5806952
okr.identifier.report	23038
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2005/05/17/000011823_20050517154924/Rendered/PDF/2303801revised1paper.pdf	en
okr.sector	Finance
okr.topic	Private Sector Development::Business Environment
okr.topic	Law and Development::Settlement of Investment Disputes
okr.topic	Banks and Banking Reform
okr.topic	Private Sector Development::Business in Development
okr.topic	Financial Crisis Management and Restructuring
okr.topic	Finance and Financial Sector Development
okr.unit	FSE
okr.volume	1 of 1
relation.isAuthorOfPublication	55e085e5-5a97-5199-8e39-bde4cef95f08
relation.isAuthorOfPublication.latestForDiscovery	55e085e5-5a97-5199-8e39-bde4cef95f08