TY  - BOOK
AU  - Greuning, Hennie Van
TI  - International financial reporting standards: a practical guide
SN  - 9780821377277
AV  - HF5611.G74 
PY  - 2009///
CY  - Washington D.C
PB  - The World Bank
KW  - Accounting
KW  - Standards.
KW  - Financial statements
KW  -  Standards
KW  - Financial Statements.
N1  - 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
ER  -