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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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| 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:
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