000			03294nam a2200217 4500
020			_a9780821367681 _cTZS 22,000/=
040			_aMUL _beng. _eAACR
082			_a657.3 GRE
100			_aGreuning Hennie Van
245			_aInternational Financial Reporting Standards (Fourth Edition) : _ba Practical Guide _c/ Hennie Van Greuning
250			_a4th ed.
260			_aWashington, D.C. : _bThe World Bank, _cc2006.
300			_axi, 299 p. : _bill. ; _c28 cm.
440			_aWorld Bank e-Library
505			_aCover Contents Foreword Acknowledgments Introduction PART I PRESENTATION Chapter 1 Framework Framework for the Preparation and Presentation of Financial Statements Chapter 2 IFRS 1 First45;Time Adoption of IFRS Chapter 3 IAS 1 Presentation of Financial Statements Chapter 4 IAS 7 Cash Flow Statements Chapter 5 IAS 8 Accounting Policies44; Changes in Accounting Estimates44; and Errors PART II GROUP STATEMENTS Chapter 6 IFRS 3 Business Combinations Chapter 7 IAS 27 Consolidated and Separate Financial Statements Chapter 8 IAS 28 Investments in Associates Chapter 9 IAS 31 Interests in Joint Ventures PART III BALANCE SHEET AND INCOME STATEMENT Chapter 10 IFRS 2 Share45;Based Payment Chapter 11 IFRS 4 Insurance Contracts Chapter 12 IAS 2 Inventories Chapter 13 IAS 11 Construction Contracts Chapter 14 IAS 12 Income Taxes Chapter 15 IAS 16 Property44; Plant44; and Equipment Chapter 16 IAS 17 Leases Chapter 17 IAS 18 Revenue Chapter 18 IAS 19 Employee Benefits Chapter 19 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Chapter 20 IAS 21 The Effects of Changes in Foreign Exchange Rates Chapter 21 IAS 23 Borrowing Costs Chapter 22 IAS 36 Impairment of Assets Chapter 23 IAS 37 Provisions44; Contingent Liabilities44; and Contingent Assets Chapter 24 IAS 38 Intangible Assets Chapter 25 IAS 39 Financial Instruments58; Recognition and Measurement Chapter 26 IAS 40 Investment Property Chapter 27 IAS 41 Agriculture PART IV DISCLOSURE Chapter 28 IFRS 5 Noncurrent Assets Held for Sale and Discontinued Operations Chapter 29 IAS 10 Events After the Balance Sheet Date Chapter 30 IAS 14 Segment Reporting Chapter 31 IAS 24 Related45;Party Disclosures Chapter 32 IAS 26 Accounting and Reporting by Retirement Benefit Plans Chapter 33 IAS 29 Financial Reporting in Hyperinflationary Economies Chapter 34 IAS 32 Financial Instruments58; Presentation Chapter 35 IAS 33 Earnings per Share Chapter 36 IAS 34 Interim Financial Reporting Chapter 37 IFRS 6 Exploration for and Evaluation of Mineral Resources Chapter 38 IFRS 7 Financial Instruments58; Disclosures About the Author Last Page
520			_aNow in its fourth edition, and with translations into 13 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. All of the standards issued by the International Accounting Standards Board (IASB) through 31 May 2006 are included in this book
546			_aeng.
650			_aAccountaning Standards
650			_aFinancial statements
942			_cBK
999			_c3950 _d3950