International Financial Reporting Standards : A Practical Guide, 5th Edition
The publication of this fifth edition coincides with the convergence in accounting standards that has been a feature of the international landscape since the global financial crisis of 1998. The events of that year prompted several international or...
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| Format: | Publication |
| Language: | English |
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World Bank
2012
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| Online Access: | http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090429041246 http://hdl.handle.net/10986/2620 |
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okr-10986-2620 |
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oai_dc |
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Digital Repository |
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Foreign Institution |
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Digital Repositories |
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World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ACCOUNTANT ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACTIVE MARKET AMORTIZATION BALANCE SHEET BANK SUPERVISION BANKRUPTCY BOND BOND RATINGS BOOK VALUE BOOK VALUE OF DEBT BORROWING BORROWING COSTS CALCULATION CALCULATIONS CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL MARKETS CAPITAL REQUIREMENTS CASH BALANCE CASH FLOW CENTRAL BANK COLLATERAL COMMON STOCK CONTINGENCIES CONTINGENT LIABILITIES CONTRIBUTIONS CORPORATE GOVERNANCE COST RECOVERY CREDITWORTHINESS DEBT DEBT INTEREST DEBT RATIO DEBT SECURITIES DEBT-EQUITY DEBTORS DEBTS DEFINED BENEFIT PENSION DEPOSITS DEPRECIATION DERIVATIVES DISCLOSURE OF INFORMATION DISCLOSURE REQUIREMENTS DIVIDENDS EARNINGS EARNINGS BEFORE INTEREST ECONOMIC ACTIVITIES ECONOMIC REALITY EFFICIENT MARKET EMPLOYEE BENEFITS EQUIPMENT EQUITY CAPITAL EQUITY MARKET EQUITY RETURNS EXPENDITURE FAIR MARKET VALUE FINANCES FINANCIAL ANALYSIS FINANCIAL ASSETS FINANCIAL COST FINANCIAL CRISIS FINANCIAL DATA FINANCIAL EFFECT FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTRUMENTS FINANCIAL MANAGER FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL POLICY FINANCIAL REPORTING FINANCIAL RISK FINANCIAL SECTOR FINANCIAL STABILITY FIXED ASSETS FOREIGN CURRENCY FOREIGN EXCHANGE FUTURE CASH FLOWS GOING CONCERN GOING-CONCERN BASIS GOVERNMENT ASSISTANCE GOVERNMENT GRANTS HEDGES INCOME INCOME FLOWS INCOME STATEMENT INCOME TAX INSTALLMENT SALES INSTRUMENT INTEREST BURDEN INTEREST EXPENSE INTEREST PAYMENTS INTERNATIONAL ACCOUNTING INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL STANDARDS INVENTORY INVESTING LACK OF TRANSPARENCY LEASE PAYMENTS LENDERS LEVERAGE LIABILITY LINES OF CREDIT LIQUIDITY LONG-TERM ASSETS LONG-TERM BORROWINGS LONG-TERM CAPITAL LONG-TERM DEBT LONG-TERM INTEREST LONG-TERM INVESTMENTS MARKET DISCIPLINE MARKET PARTICIPANTS MARKET PRICE MARKETABLE SECURITIES MATURITIES MINORITY SHAREHOLDERS MONETARY FUND NET ASSETS NET PROFIT PAR VALUE PAR VALUE OF BONDS PAYMENT AMOUNT PENSION PENSION PLANS PENSIONS PRESENT VALUE PRICE INDEX PROFIT MARGIN PROPRIETARY INFORMATION PROVISION OF INFORMATION PUBLIC DISCLOSURE PURCHASES RAPID GROWTH RECEIVABLES REGULATORY AUTHORITIES RETURN ON ASSETS RISK ASSESSMENT RISK MANAGEMENT RISK MEASUREMENT SALE OF INVESTMENTS SECURITIES SETTLEMENT SHARE CAPITAL SHARE OF PROFIT SHARE OF PROFITS SHAREHOLDERS SHORT-TERM BORROWINGS SHORT-TERM DEBT SOLVENCY STAKEHOLDERS TAX TAX RATE TOTAL DEBT TRADE CREDITORS TRADING TRANSACTION TREASURY TREASURY STOCK TURNOVER USE OF DEBT VALUATION VALUATION METHODS WORKING CAPITAL |
| spellingShingle |
ACCOUNTANT ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACTIVE MARKET AMORTIZATION BALANCE SHEET BANK SUPERVISION BANKRUPTCY BOND BOND RATINGS BOOK VALUE BOOK VALUE OF DEBT BORROWING BORROWING COSTS CALCULATION CALCULATIONS CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL MARKETS CAPITAL REQUIREMENTS CASH BALANCE CASH FLOW CENTRAL BANK COLLATERAL COMMON STOCK CONTINGENCIES CONTINGENT LIABILITIES CONTRIBUTIONS CORPORATE GOVERNANCE COST RECOVERY CREDITWORTHINESS DEBT DEBT INTEREST DEBT RATIO DEBT SECURITIES DEBT-EQUITY DEBTORS DEBTS DEFINED BENEFIT PENSION DEPOSITS DEPRECIATION DERIVATIVES DISCLOSURE OF INFORMATION DISCLOSURE REQUIREMENTS DIVIDENDS EARNINGS EARNINGS BEFORE INTEREST ECONOMIC ACTIVITIES ECONOMIC REALITY EFFICIENT MARKET EMPLOYEE BENEFITS EQUIPMENT EQUITY CAPITAL EQUITY MARKET EQUITY RETURNS EXPENDITURE FAIR MARKET VALUE FINANCES FINANCIAL ANALYSIS FINANCIAL ASSETS FINANCIAL COST FINANCIAL CRISIS FINANCIAL DATA FINANCIAL EFFECT FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTRUMENTS FINANCIAL MANAGER FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL POLICY FINANCIAL REPORTING FINANCIAL RISK FINANCIAL SECTOR FINANCIAL STABILITY FIXED ASSETS FOREIGN CURRENCY FOREIGN EXCHANGE FUTURE CASH FLOWS GOING CONCERN GOING-CONCERN BASIS GOVERNMENT ASSISTANCE GOVERNMENT GRANTS HEDGES INCOME INCOME FLOWS INCOME STATEMENT INCOME TAX INSTALLMENT SALES INSTRUMENT INTEREST BURDEN INTEREST EXPENSE INTEREST PAYMENTS INTERNATIONAL ACCOUNTING INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL STANDARDS INVENTORY INVESTING LACK OF TRANSPARENCY LEASE PAYMENTS LENDERS LEVERAGE LIABILITY LINES OF CREDIT LIQUIDITY LONG-TERM ASSETS LONG-TERM BORROWINGS LONG-TERM CAPITAL LONG-TERM DEBT LONG-TERM INTEREST LONG-TERM INVESTMENTS MARKET DISCIPLINE MARKET PARTICIPANTS MARKET PRICE MARKETABLE SECURITIES MATURITIES MINORITY SHAREHOLDERS MONETARY FUND NET ASSETS NET PROFIT PAR VALUE PAR VALUE OF BONDS PAYMENT AMOUNT PENSION PENSION PLANS PENSIONS PRESENT VALUE PRICE INDEX PROFIT MARGIN PROPRIETARY INFORMATION PROVISION OF INFORMATION PUBLIC DISCLOSURE PURCHASES RAPID GROWTH RECEIVABLES REGULATORY AUTHORITIES RETURN ON ASSETS RISK ASSESSMENT RISK MANAGEMENT RISK MEASUREMENT SALE OF INVESTMENTS SECURITIES SETTLEMENT SHARE CAPITAL SHARE OF PROFIT SHARE OF PROFITS SHAREHOLDERS SHORT-TERM BORROWINGS SHORT-TERM DEBT SOLVENCY STAKEHOLDERS TAX TAX RATE TOTAL DEBT TRADE CREDITORS TRADING TRANSACTION TREASURY TREASURY STOCK TURNOVER USE OF DEBT VALUATION VALUATION METHODS WORKING CAPITAL Van Greuning, Hennie International Financial Reporting Standards : A Practical Guide, 5th Edition |
| description |
The publication of this fifth edition
coincides with the convergence in accounting standards that
has been a feature of the international landscape since the
global financial crisis of 1998. The events of that year
prompted several international organizations, including the
World Bank and the International Monetary Fund, to launch a
cooperative initiative to strengthen the global financial
architecture and to seek a longer-term solution to the lack
of transparency in financial information. A conscious
decision has been made to focus on the needs of executives
and financial analysts in the private and public sectors who
might not have a strong accounting background. This
publication summarizes each standard so managers and
analysts can quickly obtain a broad overview of the key
issues. Detailed discussion of certain topics has been
excluded to maintain the overall objective of providing a
useful tool to managers and financial analysts. In addition
to the short summaries, most chapters contain basic examples
that emphasize the practical application of some key
concepts in a particular standard. This text provides the
tools to enable an executive without a technical accounting
background to: (1) participate in an informed manner in
discussions relating to the appropriateness or application
of a particular standard in a given situation, and (2)
evaluate the effect that the application of the principles
of a given standard will have on the financial results and
position of a division or of an entire enterprise. |
| format |
Publications & Research :: Publication |
| author |
Van Greuning, Hennie |
| author_facet |
Van Greuning, Hennie |
| author_sort |
Van Greuning, Hennie |
| title |
International Financial Reporting
Standards : A Practical Guide, 5th Edition |
| title_short |
International Financial Reporting
Standards : A Practical Guide, 5th Edition |
| title_full |
International Financial Reporting
Standards : A Practical Guide, 5th Edition |
| title_fullStr |
International Financial Reporting
Standards : A Practical Guide, 5th Edition |
| title_full_unstemmed |
International Financial Reporting
Standards : A Practical Guide, 5th Edition |
| title_sort |
international financial reporting
standards : a practical guide, 5th edition |
| publisher |
World Bank |
| publishDate |
2012 |
| url |
http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090429041246 http://hdl.handle.net/10986/2620 |
| _version_ |
1764385718701916160 |
| spelling |
okr-10986-26202021-04-23T14:02:03Z International Financial Reporting Standards : A Practical Guide, 5th Edition Van Greuning, Hennie ACCOUNTANT ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACTIVE MARKET AMORTIZATION BALANCE SHEET BANK SUPERVISION BANKRUPTCY BOND BOND RATINGS BOOK VALUE BOOK VALUE OF DEBT BORROWING BORROWING COSTS CALCULATION CALCULATIONS CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL MARKETS CAPITAL REQUIREMENTS CASH BALANCE CASH FLOW CENTRAL BANK COLLATERAL COMMON STOCK CONTINGENCIES CONTINGENT LIABILITIES CONTRIBUTIONS CORPORATE GOVERNANCE COST RECOVERY CREDITWORTHINESS DEBT DEBT INTEREST DEBT RATIO DEBT SECURITIES DEBT-EQUITY DEBTORS DEBTS DEFINED BENEFIT PENSION DEPOSITS DEPRECIATION DERIVATIVES DISCLOSURE OF INFORMATION DISCLOSURE REQUIREMENTS DIVIDENDS EARNINGS EARNINGS BEFORE INTEREST ECONOMIC ACTIVITIES ECONOMIC REALITY EFFICIENT MARKET EMPLOYEE BENEFITS EQUIPMENT EQUITY CAPITAL EQUITY MARKET EQUITY RETURNS EXPENDITURE FAIR MARKET VALUE FINANCES FINANCIAL ANALYSIS FINANCIAL ASSETS FINANCIAL COST FINANCIAL CRISIS FINANCIAL DATA FINANCIAL EFFECT FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTRUMENTS FINANCIAL MANAGER FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL POLICY FINANCIAL REPORTING FINANCIAL RISK FINANCIAL SECTOR FINANCIAL STABILITY FIXED ASSETS FOREIGN CURRENCY FOREIGN EXCHANGE FUTURE CASH FLOWS GOING CONCERN GOING-CONCERN BASIS GOVERNMENT ASSISTANCE GOVERNMENT GRANTS HEDGES INCOME INCOME FLOWS INCOME STATEMENT INCOME TAX INSTALLMENT SALES INSTRUMENT INTEREST BURDEN INTEREST EXPENSE INTEREST PAYMENTS INTERNATIONAL ACCOUNTING INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL STANDARDS INVENTORY INVESTING LACK OF TRANSPARENCY LEASE PAYMENTS LENDERS LEVERAGE LIABILITY LINES OF CREDIT LIQUIDITY LONG-TERM ASSETS LONG-TERM BORROWINGS LONG-TERM CAPITAL LONG-TERM DEBT LONG-TERM INTEREST LONG-TERM INVESTMENTS MARKET DISCIPLINE MARKET PARTICIPANTS MARKET PRICE MARKETABLE SECURITIES MATURITIES MINORITY SHAREHOLDERS MONETARY FUND NET ASSETS NET PROFIT PAR VALUE PAR VALUE OF BONDS PAYMENT AMOUNT PENSION PENSION PLANS PENSIONS PRESENT VALUE PRICE INDEX PROFIT MARGIN PROPRIETARY INFORMATION PROVISION OF INFORMATION PUBLIC DISCLOSURE PURCHASES RAPID GROWTH RECEIVABLES REGULATORY AUTHORITIES RETURN ON ASSETS RISK ASSESSMENT RISK MANAGEMENT RISK MEASUREMENT SALE OF INVESTMENTS SECURITIES SETTLEMENT SHARE CAPITAL SHARE OF PROFIT SHARE OF PROFITS SHAREHOLDERS SHORT-TERM BORROWINGS SHORT-TERM DEBT SOLVENCY STAKEHOLDERS TAX TAX RATE TOTAL DEBT TRADE CREDITORS TRADING TRANSACTION TREASURY TREASURY STOCK TURNOVER USE OF DEBT VALUATION VALUATION METHODS WORKING CAPITAL The publication of this fifth edition coincides with the convergence in accounting standards that has been a feature of the international landscape since the global financial crisis of 1998. The events of that year prompted several international organizations, including the World Bank and the International Monetary Fund, to launch a cooperative initiative to strengthen the global financial architecture and to seek a longer-term solution to the lack of transparency in financial information. A conscious decision has been made to focus on the needs of executives and financial analysts in the private and public sectors who might not have a strong accounting background. This publication summarizes each standard so managers and analysts can quickly obtain a broad overview of the key issues. Detailed discussion of certain topics has been excluded to maintain the overall objective of providing a useful tool to managers and financial analysts. In addition to the short summaries, most chapters contain basic examples that emphasize the practical application of some key concepts in a particular standard. This text provides the tools to enable an executive without a technical accounting background to: (1) participate in an informed manner in discussions relating to the appropriateness or application of a particular standard in a given situation, and (2) evaluate the effect that the application of the principles of a given standard will have on the financial results and position of a division or of an entire enterprise. 2012-03-19T10:03:13Z 2012-03-19T10:03:13Z 2009 http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090429041246 978-0-8213-7727-7 http://hdl.handle.net/10986/2620 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank Publications & Research :: Publication Publications & Research :: Publication |