01828cam a22003014a 4500020001800000040000800018082002600026100002600052245008500078260004700163300003100210520076200241650002301003650005301026650003001079650002601109650002901135650004401164650001801208650003401226650002201260650004601282650003901328650004001367650003201407700002601439856006101465 a9780821378991 cDDC a657 THE 2009 A053 Co.1 aGreuning, Hennie van.10aInternational Financial Reporting Standards (Fifth Edition)bA Practical Guide / aWashington, D.C. :bThe World Bank,c2009. a1 online resource (334 p.)3 aInternational 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, 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: Problems addressed by the IFRS Scope of the Standard Key concepts and definitions Accounting treatment Presentation and disclosure Financial analysis and interpretation. 4aAccess to Finance. 4aBankruptcy and Resolution of Financial Distress. 4aBanks and Banking Reform. 4aBusiness Environment. 4aBusiness in Development. 4aCompetitiveness and Competition Policy. 4aDebt Markets. 4aEconomic Theory and Research. 4aEmerging Markets. 4aFinance and Financial Sector Development. 4aInvestment and Investment Climate. 4aMacroeconomics and Economic Growth. 4aPrivate Sector Development.1 aGreuning, Hennie van.40uhttp://elibrary.worldbank.org/content/book/9780821377277