02908cam a22003494a 45000010009000000050017000090080041000260100017000670200018000840400018001020410008001200410008001280500022001361000039001582450203001972460038004002600097004383000041005355000154005765040050007305050222007805201217010025460047022196500032022666500034022987000032023327000054023647100022024189420008024409520095024489990015025431241583720250122143157.0010521s2000    dcu      b   i000 0 eng    a  2001268725  a9780821348604  aDLCcDLCdDLC1 aeng1 afre00aHF5611b.G74 2000  aGreuning, Hennie van92483eauthor10aInternational accounting standards :ba practical guide = Normes comptables internationales : guide pratique /cHennie van Greuning, Marius Koen ; adapted to french by Joëlle Le Vourc'h-Méouchy.13aNormes comptables internationales  aWashington, D.C. :bInternational Bank for Reconstruction and Development/World Bank,c2000.  a1 volume (various pagings) ;c30 cm.  a"Originally published by the World Bank in an English/Russian edition as International accounting standards : a practical guide in 1999"--T.p. verso.  aIncludes bibliographical references (p. 166).  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.  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.  aEnglish text, parallel French translation. 0aAccountingxStandards97743 0aComparative accounting924584  aKoen, Marius921860eauthor  aVourc'h-Méouchy, Joëlle Le924585etranslator  aWorld Bank924586  2lcc  00102lcc4070aTBSbTBSd2025-01-22l0oHF5611 GREpB05151r2025-01-22t1w2025-01-22y1  c2126d2126