International accounting standards explained

著者

• International Accounting Standards Committee

書誌事項

International accounting standards explained

International Accounting Standards Committee

Wiley, 2000

注記

Includes index

内容説明・目次

内容説明

International Accouting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements. It offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also a discussion of the IASC Framework for the Preparation and Presentation of Financial Statements. The framework provides a foundation for the development of new standards and is used as reference for applying IAS in the absence of detailed application guidance.

目次

Preface. An Important Note About IASC Standards. GENERAL DESCRIPTION OF IASC. INTERNATIONAL ACCOUNTING STANDARDS. Fundamentals of International Accounting Standards. Financial Statement Presentation. Accounting for Assets. Accounting for Liabilities. Accounting for Revenue and Expenses. Financial Instruments. Corporate Groups. Glossary. Index.

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詳細情報

• NII書誌ID(NCID): BA4902721X
• ISBN:
  • 0471720372
• LCCN: 00048586
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York ; Chichester
• ページ数/冊数: x, 473 p.
• 大きさ: 25 cm
• 分類:
  • DC21 : 657.0218
  • LCC : HF5611
• 件名:
  • LCSH : Accounting -- Standards