: World Bank Training Series English; Paperback; 448 pages; 8.5x11
Published March 2, 2011 by World Bank
ISBN: 978-0-8213-8428-2; SKU: 18428
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.