02105nam a22001937a 4500 121011t xxu||||| |||| 00| 0 eng d 9780821377277 HF5611.G74 Greuning, Hennie Van International financial reporting standards: a practical guide / Hennie Van Greuning 5th ed. Washington D.C: The World Bank, c2009. ix, 334p. 27cm. Contents: Financial statement presentation: Framework for the preparation and presentation of financial statements -- First-time adoption of IFRS -- Presentation of financial statements -- Cash flow statements -- Accounting policies, changes in accounting estimates, and errors -- Group statements: Business combinations -- Consolidated and separate financial statements -- Investments in associates -- Interests in joint ventures -- Statement of financial position / balance sheet: property, plant, and equipment -- Investment property -- Agriculture -- Intangible assets -- Leases -- Income taxes -- Inventories -- Financial instruments: recognition and measurement -- Noncurrent assets held for sale and discontinued operations -- Exploration for and evaluation of mineral resources -- Provisions, contingent liabilities, and contingent assets -- The Effects of changes in foreign exchange rates -- Statement of comprehensive income / income statement: Revenue -- Construction contracts -- Employee benefits -- Impairment of assets -- Borrowing costs -- Accounting for government grants and disclosure of government assistance -- Share-based payment -- Events after the balance sheet date -- Disclosure: Related-party disclosures -- Earnings per share -- Financial instruments: presentation -- Financial instruments: disclosures -- Operating segments -- Interim financial reporting -- Accounting and reporting by retirement benefit plans -- Insurance contracts -- Financial reporting in hyperinflationary economies. Accounting Standards. Financial statements Standards Financial Statements. lcc BK 2429 9929 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2012-10-11 0 HF5611.G74 6169/12 2012-10-11 00:00:00 1 2012-10-11 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2012-10-11 0 HF5611.G741 6170/12 2012-10-11 00:00:00 2 2012-10-11 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2012-10-11 0 HF5611.G742 6171/12 2012-10-11 00:00:00 3 2012-10-11 BK