Simonet Terblanche

International Financial Reporting Standards: a Practical Guide (World Bank Training) Simonet Terblanche 第6 版

Applying International Financial Reporting Standards (IFRS) in a business situation can have a significant 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, or 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:

*Problems addressed by the IFRS
*Scope of the Standard
*Key concepts and definitions
*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. Titled International Accounting Standards: A Practical Guide in its previous two editions, the publication includes all of the standards issued by the International Accounting Standards Board (IASB) through 31 May 2004.