02795cam a22003374a 4500 12415837 20250122143157.0 010521s2000 dcu b i000 0 eng 2001268725 9780821348604 DLC DLC DLC eng fre HF5611 .G74 2000 Greuning, Hennie van 2483 author 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. Normes comptables internationales Washington, D.C. : International Bank for Reconstruction and Development/World Bank, 2000. 1 volume (various pagings) ; 30 cm. "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. 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. Accounting Standards 7743 Comparative accounting 24584 Koen, Marius 21860 author Vourc'h-Méouchy, Joëlle Le 24585 translator World Bank 24586 lcc 0 0 lcc 0 0 TBS TBS 2025-01-22 0 HF5611 GRE B05151 2025-01-22 1 2025-01-22 1 2126 2126