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Applying international accounting standards

Author: David Cairns; Brian Creighton; Anne Daniels
Publisher: London : Tolley LexisNexis, ©2002.
Series: Tolley's accountancy series.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Summary:
Offers a practical, interpretative guide to the application of International Accounting Standards. Explains what the standards require. Uses worked examples and extracts from financial statements of over two hundred countries. Incorporates all International Accounting Standards as well as proposals issued by the International Accounting Standards Board up to September 2002.
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Document Type: Book
All Authors / Contributors: David Cairns; Brian Creighton; Anne Daniels
ISBN: 0406952086 9780406952080
OCLC Number: 50749060
Notes: Previous edition: 1999.
Description: xxxii, 1178 pages ; 2002.
Contents: The International Accounting Standards Committee (1973-2000) ; The International Accounting Standards Board ; History of IASs ; The use of IASs and IFRSs ; International accounting and financial reporting standards ; The conceptual framework ; First-time application of IFRS ; Financial statements ; Balance sheet ; Income statement ; Statement of changes in equity ; Cash flow statement ; Accounting policies and changes in accounting policies ; Errors ; Consolidated financial statements ; Business combinations ; Associates ; Joint ventures ; Foreign transactions and operations ; Financial assets and financial liabilities ; Property, plant and equipment ; Investment property ; Intangible assets ; Goodwill ; Impairment of assets ; Inventories ; Provisions and contingencies ; Equity ; Revenue ; Construction contracts ; Income taxes ; Leases ; Employee benefit costs ; Government grants ; Borrowing costs Segmental reporting ; Discontinuing operations ; Related party disclosures ; Post balance sheet events ; Earnings per share ; Interim reporting ; Changing prices ; Banks and similar financial institutions ; Retirement benefit plans ; Agriculture ; APPENDICES: Disclosure checklist ; Further reading.
Series Title: Tolley's accountancy series.
Responsibility: David Cairns ; with Brian Creighton and Anne Daniels.

Abstract:

Dealing with various developments, including IAS 39 on Financial Instruments, IAS 40 on Investment Property and the IASB's improvements project, this work is useful for any practising accountant. It  Read more...

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