<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>International Financial Reporting Standards (Fifth Edition)</title>
    <subTitle>A Practical Guide</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Greuning, Hennie van.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Greuning, Hennie van.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Washington, D.C</placeTerm>
    </place>
    <publisher>The World Bank</publisher>
    <dateIssued>2009</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>1 online resource (334 p.)</extent>
  </physicalDescription>
  <abstract>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.</abstract>
  <subject>
    <topic>Access to Finance</topic>
  </subject>
  <subject>
    <topic>Bankruptcy and Resolution of Financial Distress</topic>
  </subject>
  <subject>
    <topic>Banks and Banking Reform</topic>
  </subject>
  <subject>
    <topic>Business Environment</topic>
  </subject>
  <subject>
    <topic>Business in Development</topic>
  </subject>
  <subject>
    <topic>Competitiveness and Competition Policy</topic>
  </subject>
  <subject>
    <topic>Debt Markets</topic>
  </subject>
  <subject>
    <topic>Economic Theory and Research</topic>
  </subject>
  <subject>
    <topic>Emerging Markets</topic>
  </subject>
  <subject>
    <topic>Finance and Financial Sector Development</topic>
  </subject>
  <subject>
    <topic>Investment and Investment Climate</topic>
  </subject>
  <subject>
    <topic>Macroeconomics and Economic Growth</topic>
  </subject>
  <subject>
    <topic>Private Sector Development</topic>
  </subject>
  <classification authority="ddc">657 THE 2009 A053 Co.</classification>
  <identifier type="isbn">9780821378991</identifier>
  <identifier type="uri">http://elibrary.worldbank.org/content/book/9780821377277</identifier>
  <location>
    <url>http://elibrary.worldbank.org/content/book/9780821377277</url>
  </location>
  <recordInfo>
    <recordContentSource authority="marcorg"/>
  </recordInfo>
</mods>
