000			02795cam a22003374a 4500
001			12415837
005			20250122143157.0
008			010521s2000 dcu b i000 0 eng
010			_a 2001268725
020			_a9780821348604
040			_aDLC _cDLC _dDLC
041	1		_aeng
041	1		_afre
050	0	0	_aHF5611 _b.G74 2000
100			_aGreuning, Hennie van _92483 _eauthor
245	1	0	_aInternational accounting standards : _ba practical guide = Normes comptables internationales : guide pratique / _cHennie van Greuning, Marius Koen ; adapted to french by Joëlle Le Vourc'h-Méouchy.
246	1	3	_aNormes comptables internationales
260			_aWashington, D.C. : _bInternational Bank for Reconstruction and Development/World Bank, _c2000.
300			_a1 volume (various pagings) ; _c30 cm.
500			_a"Originally published by the World Bank in an English/Russian edition as International accounting standards : a practical guide in 1999"--T.p. verso.
504			_aIncludes bibliographical references (p. 166).
505			_rHennie 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.
520			_aThis 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.
546			_aEnglish text, parallel French translation.
650		0	_aAccounting _xStandards _97743
650		0	_aComparative accounting _924584
700			_aKoen, Marius _921860 _eauthor
700			_aVourc'h-Méouchy, Joëlle Le _924585 _etranslator
710			_aWorld Bank _924586
942			_2lcc
999			_c2126 _d2126