By Hennie Van Greuning
Size 82.3 MB
International Financial Reporting Standards (IFRS) in a business
situation can have a significant 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:
problems addressed by the IFRS; scope of the Standard; key concepts and
definitions; accounting treatment; presentation and disclosure; and, financialanalysis and interpretation.
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