a practical guide = Normes comptables internationales : guide pratique Greuning, Hennie van creator author Koen, Marius author Vourc'h-Méouchy, Joëlle Le translator World Bank text bibliography dcu Washington, D.C International Bank for Reconstruction and Development/World Bank 2000 monographic eng fre

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1 volume (various pagings) ; 30 cm. 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. 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. Hennie van Greuning, Marius Koen ; adapted to french by Joëlle Le Vourc'h-Méouchy. "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). English text, parallel French translation. Accounting Standards Comparative accounting HF5611 .G74 2000 9780821348604 2001268725 DLC 010521 20250122143157.0 12415837