International financial reporting standards : a practical guide
著者
書誌事項
International financial reporting standards : a practical guide
World Bank, c2009
5th ed
大学図書館所蔵 全19件
内容説明・目次
内容説明
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 interpretation
Many 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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