International Financial Reporting Standards
ebook ∣ A Practical Guide · World Bank Training
By Hennie van Greuning

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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.