van Greuning Hennie: Međunarodni standardi financijskog izvješćivanja

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Međunarodni standardi financijskog izvješćivanja

van Greuning Hennie

Summary

Hennie van Greuning: International Financial Reporting Standards

A COMPREHENSIVE GUIDE THROUGH INTERNATIONAL FINANCIAL REPORTING STANDARDS!

The application of International Financial Reporting Standards (IFRS) in a business situation can have a decisive impact on the financial results and position of a part or the whole company. IFRS give civil servants, company boards, managers or financial analysts without much prior knowledge of accounting the tools necessary to participate in discussions and make decisions crucial to the acceptance and application of financial reports of their companies, i.e. financial reports of government sectors.
 

Each chapter briefly explains and describes the new or revised IFRS, the problem or problems it addresses, the key concepts, the appropriate accounting procedure and the corresponding requirements for presentation and publication. The text also deals with financial analysis and interpretation issues in order to better demonstrate the possible effects of accounting standards on business decisions. Simple examples in most chapters help to further clarify the content. The book should also help legislators when comparing IFRS with the specifics of their countries, and thus encourage them to accept these internationally accepted standards.

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