International Accounting Standards: A practical Guide
International Accounting Standards: A practical Guide
This publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tolls to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise. All of the accounting standards issued by the International Accounting Standards Committee (IASC) are included in this publication, as well as interpretations issued by the Standards Interpretations Committee (SIC) through 31 December 2000.
CITATION: Van Greuning,Honnie. International Accounting Standards: A practical Guide . Washington,D.C. : TheWorldBank , 2001. - Available at: https://library.au.int/international-accounting-standards-practical-guide-11