TY - BOOK AU - Greuning, Hennie van AU - Koen, Marius AU - Vourc'h-Méouchy, Joëlle Le ED - World Bank TI - International accounting standards: a practical guide = Normes comptables internationales : guide pratique SN - 9780821348604 AV - HF5611 .G74 2000 PY - 2000/// CY - Washington, D.C. PB - International Bank for Reconstruction and Development/World Bank KW - Accounting KW - Standards KW - Comparative accounting N1 - "Originally published by the World Bank in an English/Russian edition as International accounting standards : a practical guide in 1999"--T.p. verso; Includes bibliographical references (p. 166); Hennie van Greuning, Marius Koen; French adaptation by Joëlle Le Vourc'h-Méouchy with the assistance of a group of students from ÉSCP-EAP, World Bank, and FIDEF, coordinated by Claire Rameix and Pierre Séguin N2 - This book, published in a bilingual French-English edition by the World Bank, FIDEF, and ESCP-EAP, presents the full set of IAS standards in an accessible and educational format. This practical guide is primarily aimed at executives and managers who may not have a strong background in accounting. The goal is to provide them with a broad and fundamental understanding of the issues covered by IAS. To achieve this, each standard is summarized briefly and accompanied by a simple case study emphasizing the practical application of key concepts within the standard. This enables non-specialist readers to actively participate in discussions about the relevance or application of a standard in a given situation. Additionally, they can assess the impact of applying accounting principles on the results and financial position of a division or an entire company. The book is also intended for students, for whom knowledge of international standards has become essential in today’s accounting environment. In the French-language section of the book, technical terms comply with the official translation of the full IAS standards published by the Conseil Supérieur de l'Ordre des Experts-Comptables Français ER -