000			02105nam a22001937a 4500
008			121011t xxu||||| |||| 00| 0 eng d
020			_a9780821377277
050			_aHF5611.G74
100			_aGreuning, Hennie Van
245			_aInternational financial reporting standards: a practical guide / _cHennie Van Greuning
250			_a5th ed.
260			_aWashington D.C: _bThe World Bank, _cc2009.
300			_aix, 334p. _c27cm.
505			_aContents: 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.
650			_bAccounting _xStandards.
650			_aFinancial statements _x Standards
650			_aFinancial Statements.
942			_2lcc _cBK
999			_c2429 _d9929