International Financial Reporting Standards - A Practical Guide Sixth Edition by Hennie Van Greuning, Darrel Scott, Simonet Terblanche THE WORLD BANK PDF 2011 {SPirate}

[size=24pt]
International Financial Reporting Standards - A Practical Guide Sixth Edition by Hennie Van Greuning, Darrel Scott, Simonet Terblanche THE WORLD BANK PDF 2011 {SPirate}

[/size]

Description:

Now in its sixth edition, and with previous editions translated into 15 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting 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. This edition includes material of potential interest to the financial analyst. Most chapters also contain exercises which illustrate the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools 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 Board (IASB) through September 30, 2010, are included in this publication.

An acceptable coherent framework of fundamental accounting principles is essential for preparing financial statements. The major reasons for providing the framework are to: 1) identify the essential concepts underlying the preparation and presentation of financial statements; 2) guide standard setters in developing new accounting standards and reviewing existing standards; 3) assist preparers in preparing financial statements and dealing with topics that are not covered by a specific International Financial Reporting Standard (IFRS); 4) assist auditors in forming an opinion as to whether a set of financial statements conforms with IFRS; and 5) assist users in interpreting the financial information contained in a set of financial statements that comply with IFRS. The framework sets guidelines and should not be seen as a constitution; nothing in the framework overrides any specific standard. The objective of financial statements is to provide information about the financial position (statement of financial position), performance (statement of comprehensive income), and changes in financial position (statement of cash flows) of an entity that is useful to a wide range of users in making economic decisions. Users of financial information include present and potential capital providers, employees, lenders, suppliers, customers, and the government. Financial statements also show the results of management's stewardship of the resources entrusted to it.

Title International Financial Reporting Standards: A Practical Guide
World Bank Training Series
Authors Hennie van Greuning, Darrel Scott, Simonet Terblanche
Edition illustrated
Publisher World Bank Publications, 2011
ISBN 0821385550, 9780821385555
Length 434 pages





info hash: 84807aafc7383eb791abce7055ec6c5002f54d48


[size=24pt]Please

SEED

, AS MUCH AS YOU CAN.[/size]

[size=16pt]SEEDING is the least way of expressing gratitude to the uploaders.
SEEDING encourages to produce more uploads.
Thanks to ALL SEEDERS
:loveliness: :loveliness: :loveliness: :love: :love: ? :loveliness: :loveliness: :loveliness: :love: :love: ? :loveliness: :loveliness: :loveliness: :love: :love: ? :pirate::pirate: :pirate: ? ? ? ? [/size]