International accounting standards : a practical guide = Normes comptables internationales : guide pratique / Hennie van Greuning, Marius Koen ; adapted to french by Joëlle Le Vourc'h-Méouchy.

By:

Greuning, Hennie van [author]

Contributor(s):

Material type: Text

TextLanguage: English Language: French Publication details: Washington, D.C. : International Bank for Reconstruction and Development/World Bank, 2000.Description: 1 volume (various pagings) ; 30 cm.ISBN:

9780821348604

Other title:

Normes comptables internationales [Other title]

Subject(s):

LOC classification:

HF5611 .G74 2000

Contents:

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.

Summary: 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.

Holdings ( 1 )
Title notes ( 4 )

Holdings
Item type	Current library	Call number	Copy number	Status	Date due	Barcode
Book	TBS Barcelona	HF5611 GRE (Browse shelf(Opens below))	1	Available		B05151

Includes bibliographical references (p. 166).

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.

English text, parallel French translation.