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International Financial Reporting Standards

International Financial Reporting Standards : A Practical Guide. 5th ed. H.v.グルーニング著 国際財務報告基準-実務案内 第5版

・ISBN 978-0-8213-7727-7 paper US$ 49.95

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お気に入り
著者・編者Greuning, Hennie van,
出版社(World Bank, US)
出版年月2009
ページ数344 pp.
言語ENG
ニュース番号<561-608>

解説

Applying International Financial Reporting Standards (IFRS) in a business situation can have a signficant effect on the financial results and position of a division or an entire business enterprise. International Financial Reporting Standards: A Practical Guide gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.

Each chapter summarizes an International Financial Reporting Standard, following a consistent structure:
  • Objective of the Standard
  • Scope of the Standard
  • Key concepts
  • Accounting treatment
  • Presentation and disclosure
  • Financial analysis and interpretation
Many chapters of the book also contain examples that illustrate the practical application of key concepts in a particular standard. The publication includes all of the standards issued by the International Accounting Standards Board (IASB) through December 2008.