International accounting standards explained
著者
書誌事項
International accounting standards explained
Wiley, 2000
大学図書館所蔵 全65件
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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