Wiley IAS 2001 : interpretation and application

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Bibliographic Information

Wiley IAS 2001 : interpretation and application

Barry J. Epstein, Abbas Ali Mirza

John Wiley, c2001

Available at  / 34 libraries

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Includes index

Description and Table of Contents

Description

As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its uniform standards in practices worldwide, the need to understand the new standards increases. Wiley IAS 2001 provides the tools for understanding those standards and offers expertise on how to use and implement them. Up-to-date coverage of IAS formal exposure drafts and Statements of Position (SOPs). Demonstrates the need for increased harmonization and comparability in the global marketplace Provides detailed, complex "real world" examples Wiley IAS 2001 provides a complete listing of all relevant IASC standards, including background information and practical guidance on all the traditional U.S and U.K GAAP topics that are not covered by IASC standards

Table of Contents

  • Introduction to International Accounting Standards
  • Balance Sheet
  • Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
  • Cash Flow Statements
  • Cash, Receivables, and Financial Instruments
  • Inventory
  • Revenue Recognition, Including Construction Contract Accounting
  • Property, Plant, and Equipment
  • Intangible Assets
  • Investments
  • Business Combinations and Consolidated Financial Statements
  • Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date
  • Long-Term Debt
  • Accounting for Leases
  • Accounting for Income Taxes
  • Accounting for Employee Benefits
  • Stockholders' Equity
  • Earnings Per Share
  • Interim Financial Reporting
  • Segment Reporting
  • Accounting Changes and Correction of Fundamental Errors
  • Foreign Currency
  • Related-Party Disclosures
  • Specialized Industry Accounting
  • Accounting for Inflation and Hyperinflation
  • Government Grants
  • Appendix: Disclosure Checklist
  • Index.

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