International financial reporting standards / (رقم التسجيلة. 41509)

تفاصيل مارك
000 -LEADER
fixed length control field	02231nam a2200217Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field	Ost
005 - DATE AND TIME OF LATEST TRANSACTION
control field	20260426125805.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field	260426s9999\|\|\|\|xx \|\|\|\|\|\|\|\|\|\|\|\|\|\| \|\|und\|\|
040 ## - CATALOGING SOURCE
Transcribing agency	fsecg
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title	eng
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number	657.3
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name	Tounsi, Amena
Relator term	Author
245 #0 - TITLE STATEMENT
Title	International financial reporting standards /
Statement of responsibility, etc.	Amena Tounsi
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc.	Algiers :
Name of publisher, distributor, etc.	University of Algiers 3 Faculty of Economics Commercial Sciences and Management,
300 ## - PHYSICAL DESCRIPTION
Dimensions	12 cm
520 ## - SUMMARY, ETC.
Summary, etc.	This academic publication, titled "International Financial Reporting Standards (IFRS)," is a guided lecture series designed for first-year Master’s students in Accounting and Auditing at the University of Algiers 3. The primary objective of the module is to equip students with comprehensive knowledge of essential standards governing financial instruments and business combinations. The content is structured into two main chapters: the first covers IFRS related to financial instruments, including disclosure (IFRS 7), recognition and measurement (IFRS 9), and fair value measurement (IFRS 13). The second chapter focuses on the compilation of accounts and corporate mergers, detailing procedures for consolidated financial statements under IFRS 10, 11, and 12. Each section integrates theoretical foundations with practical applications and case studies to enhance students' analytical skills. By the end of the course, students are expected to understand the complexities of international economic transactions and the role of unified standards in ensuring transparency. The publication also addresses critical concepts such as fair value hierarchy, share-based payments, and earnings per share. Furthermore, it outlines the historical evolution of these standards and the transition from IAS to IFRS. Evaluation methods include written exams and continuous assessment through practical exercises. Ultimately, this work serves as a vital reference for students to navigate the modern international accounting environment effectivel
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term	Financial Accounting
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term	Financial reports
710 ## - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element	University of Algiers 3 Faculty of Economics Commercial Sciences and Management
Relator term	Scientific publisher
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type	مطبوعات

المقتنيات
Withdrawn status	Lost status	Source of classification or shelving scheme	Damaged status	Not for loan	Home library	Current library	Date acquired	Serial enumeration / chronology	Inventory number	Total checkouts	Full call number	Barcode	Date last seen	Price effective from	Koha item type
		Dewey Decimal Classification		NOT LOAN / إعارة داخلية	مكتبة كلية العلوم الإقتصادية والعلوم التجارية وعلوم التسيير	مكتبة كلية العلوم الإقتصادية والعلوم التجارية وعلوم التسيير	26/04/2026	Second floor	Po.975-1		Po.975 exp1	Po.975-1	26/04/2026	26/04/2026	مطبوعات

International financial reporting standards / (رقم التسجيلة. 41509)

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