International accounting standards
Subtitle: a practical guide
By: Hennie van Greuning, Marius Koen.
Contributors: Koen, Marius.
Edition: 2nd ed.
Publisher: World Bank
Published: 2001
Place of publication: Washington, DC
Language: eng
Number of pages: 171
Subjects: Accounting -- Standards.
Description: Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting 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. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader 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.