Wiley IAS 2003 : interpretation and application of International Accounting Standards
著者
書誌事項
Wiley IAS 2003 : interpretation and application of International Accounting Standards
Wiley, c2003
- : pbk
- タイトル別名
-
IAS 2003
大学図書館所蔵 全28件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes index
内容説明・目次
内容説明
A one-stop resource for understanding current IAS guidelines As the International Accounting Standards Committee (IASC) makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. Wiley International Accounting Standards 2003 provides the tools for understanding those standards and offers expertise on how to use and implement them. This essential guide covers the new standard on accounting for agricultural operations, IAS 41, as well as new guidelines produced by the IASC's Standing Interpretations Committee. Reflecting the IASC's commitment to developing simplified accounting standards to be applied to emerging markets, new financial reporting techniques in this arena are also covered in detail. Wiley IAS 2003 is the only reference necessary for keeping up-to-date with the latest IAS regulations. Barry J. Epstein, PhD, CPA (Chicago, IL), is a partner at Gleeson, Sklar, Sawyers & Cumpata LLP in Chicago, Illinois. Abbas Ali Mirza, ACA, AICWA, CPA (Sharjah, UAE), is a partner at Deloitte & Touche in Dubai, United Arab Emirates.
目次
- Chapter 1. Introduction to International Accounting Standards
- Chapter 2. Balance Sheet
- Chapter 3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
- Chapter 4. Cash Flow Statement
- Chapter 5. Financial Instruments Cash and Receivables
- Chapter 6. Inventory
- Chapter 7. Revenue Recognition, Including Construction Contracts
- Chapter 8. Property, Plant, and Equipment
- Chapter 9. Intangible Assets
- Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
- Chapter 11. Business Combinations and Consolidated Financial Statements
- Chapter 12. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date
- Chapter 13. Financial Instruments Long-Term Debt
- Chapter 14. Leases
- Chapter 15. Income Taxes
- Chapter 16. Employee Benefits
- Chapter 17. Stockholders' Equity
- Chapter 18. Earnings Per Share
- Chapter 19. Interim Financial Reporting
- Chapter 20. Segment Reporting
- Chapter 21. Accounting Changes and Correction of Errors
- Chapter 22. Foreign Currency
- Chapter 23. Related-Party Disclosures
- Chapter 24. Specialized Industries
- Chapter 25. Inflation and Hyperinflation
- Chapter 26. Government Grants
- Appendix A. Disclosure Checklist
- Appendix B. Illustrative Financial Statements Presented under IAS
- Appendix C. Comparison of IAS, US GAAP, and UK GAAP
- Index.
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