世界銀行刊／国際財務報告基準：実務ガイド（第６版） International Financial Reporting Standards : A Practical Guide （6TH）

Greuning, Hennie van/ Scott, Darrel/ Terblanche, Simonet

World Bank Publications（2011/03発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 432 p.
• 言語 ENG
• 商品コード 9780821384282
• DDC分類 657.0218

基本説明

It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors that may not have a strong background in accounting. Exercises illustrating the practical application of key concepts in particular standards are included.

Full Description

Now in its sixth edition, and with previous editions translated into 15 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. This edition includes material of potential interest to the financial analyst. Most chapters also contain exercises which illustrate the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise. All of the accounting standards issued by the International Accounting Standards Board (IASB) through September 30, 2010, are included in this publication.