International Accounting Standards: A Practical Guide

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World Bank, Jan 1, 2001 - Business & Economics - 171 pages
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This book summarizes each International Accounting Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2000. This publication has been published previously in Russian-English and French-English editions. The second edition is the only English only version of this publication.

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Contents

Inventories IAS 2
16
CHAPTER
27
CHAPTER 7
28
CHAPTER 11
45
CHAPTER 15
62
CHAPTER 18
75
chapter 23
91
CHAPTER 26
106
Disclosure
112
chapter 29
129
chapter 33
146
Appendix I
161
Copyright

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