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AuthorGreuning, Hennie van
TitleInternational accounting standards : a practical guide / Hennie Van Greuning, Marius Koen
Imprint Washington, D.C.: : The World Bank, 2001
Edition 2nd ed
Descript ix, 171 p. ; 28 cm

CONTENT

Transparency in financial statements -- Framework for the preparation and presentation of financial statements -- Presentation of financial statements -- Inventories -- Cash flow statements -- Net profit or loss for the period, fundamental errors, and changes in accounting policies -- Events after the balance sheet date -- Construction contracts -- Segment reporting -- Information relfecting the effects of changing prices -- Revenue -- Employee benefits -- Borrowing combinations -- Accounting and reporting by retirement benefit plans -- Accounting for investments in associates -- Financial reporting in hyper-inflationary economies -- Financial reporting of interests in joint ventures


Accounting -- Standards International accounting standards

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