<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01876cam a22003254a 4500</leader>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780821378991</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="c">DDC</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">657 THE 2009 A053 Co.</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Greuning, Hennie van.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">International Financial Reporting Standards (Fifth Edition)</subfield>
    <subfield code="b">A Practical Guide /</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Washington, D.C. :</subfield>
    <subfield code="b">The World Bank,</subfield>
    <subfield code="c">2009.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">1 online resource (334 p.)</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
    <subfield code="a">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, 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.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Access to Finance.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Bankruptcy and Resolution of Financial Distress.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Banks and Banking Reform.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Business Environment.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Business in Development.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Competitiveness and Competition Policy.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Debt Markets.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Economic Theory and Research.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Emerging Markets.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Finance and Financial Sector Development.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Investment and Investment Climate.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Macroeconomics and Economic Growth.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
    <subfield code="a">Private Sector Development.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Greuning, Hennie van.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
    <subfield code="u">http://elibrary.worldbank.org/content/book/9780821377277</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">EK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">15034</subfield>
    <subfield code="d">15034</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="6">657_000000000000000_THE_2009_A053_CO</subfield>
    <subfield code="7">0</subfield>
    <subfield code="9">67770</subfield>
    <subfield code="a">LBA</subfield>
    <subfield code="b">LBA</subfield>
    <subfield code="c">A053</subfield>
    <subfield code="d">2017-11-02</subfield>
    <subfield code="o">657 THE 2009 A053 Co.</subfield>
    <subfield code="p">A08546</subfield>
    <subfield code="r">2017-11-02</subfield>
    <subfield code="w">2017-11-02</subfield>
    <subfield code="y">EK</subfield>
  </datafield>
</record>
