Wiley IAS 2002 : interpretation and application of International Accounting Standards
著者
書誌事項
Wiley IAS 2002 : interpretation and application of International Accounting Standards
John Wiley, c2002
- [CD-ROM]
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注記
Includes index
内容説明・目次
- 巻冊次
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ISBN 9780471441212
内容説明
their endorsement by the International Organization of Securities Commissions (IOSCO) and the European Commission's groundbreaking decision to require all listed companies throughout the European Union to apply International Accounting Standards (instead of their national accounting standards) by 2005. These two milestone proclamations of support have given the IAS (soon to be called the International Financial Reporting Standards or "IFRS") the long-awaited backing they need to become truly international GAAP, or global accounting standards. As a result, more and more countries in emerging and developing economies, as well as global players, are adopting these standards.
目次
- No. 1: Introduction to international accounting standards. Appendix A: Current international accounting standards and SIC. Appendix B: The IOSCO recommendations for the use of international accounting standards. Appendix C: Case study illustrating possible supplemental treatments under the IOSCOAs recommendations. Appendix D: US GAAP reconciliation and restatement
- balance sheet
- income statement, statement of changes in equity, and statement of recognized gains and losses
- cash flow statements
- financial instruments, cash and receivables
- inventory
- revenue recognition, including construction contract accounting. Appendix: accounting under special situations, guidance from US GAAP
- property, plant, and equipment
- intangible assets
- financial instruments, investments in joint ventures, associates, and investment property. Appendix: schematic summarizing treatment of investment property
- business combinations and consolidated financial statements
- current liabilities, provisions, contingencies, and events after the balance sheet date
- financial instruments, long-term debt
- accounting for leases. Appendix A: Special situations not yet addressed by IAS 17. Appendix B: Leveraged leases
- accounting for income taxes. Appendix: accounting for income taxes in interim periods
- accounting for employee benefits
- stockholders' equity. Appendix A: Illustration of financial statement presentation. Appendix B: Additional guidance under US GAAP. earnings per share
- interim financial reporting
- segment reporting
- accounting changes and correction of fundamental errors
- foreign currency. Appendix: additional guidance from US GAAP
- related-party disclosures
- specialized industry accounting
- accounting for inflation and hyperinflation. Appendix: monetary vs. nonmonetary items
- government grants. Appendix: Disclosure checklist.
- 巻冊次
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[CD-ROM] ISBN 9780471441236
内容説明
Recent sanctioning of IAS by the European Commission, the Basel Committee on Banking Supervision, the U.S. SEC, and the Canadian Securities Administrators will make 2002 a watershed year in the evolution of IAS as universal accounting standards. As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. This CD-Rom provides the tools for understanding those standards and offers expertise on how to use and implement them. It covers the most recent changes in the standards and interpretations in many areas.
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