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Wiley IAS 2002 : interpretation and application of International Accounting Standards 2002

Author: Barry Jay Epstein; Abbas Ali Mirza
Publisher: New York ; Chichester : Wiley, 2002.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
Summary:

A quick-reference guide to IAS compliance whish aims to help accountants prepare and understand financial statements presented in accordance with the rapidly evolving, ever more widely used  Read more...

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Document Type: Book
All Authors / Contributors: Barry Jay Epstein; Abbas Ali Mirza
ISBN: 047144121X 9780471441212 0471441228 9780471441229
OCLC Number: 48109862
Description: 1014 pages ; 24 cm
Contents: Current International Accounting Standards and SIC --
The IOSCO Recommendations for the Use of International Accounting Standards --
Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations --
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 --
Accounting under Special Situations --
Guidance from US GAAP --
Property, Plant, and Equipment --
Intangible Assets --
Financial Instruments --
Investments in Joint Ventures, Associates, and Investment Property --
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 --
Special Situations Not Yet Addressed by IAS 17 --
Leveraged Leases --
Accounting for Income Taxes --
Accounting for Income Taxes in Interim Periods --
Accounting for Employee Benefits --
Stockholders' Equity --
Illustration of Financial Statement Presentation --
Additional Guidance under US GAAP --
Earnings Per Share --
Interim Financial Reporting --
Segment Reporting --
Accounting Changes and Correction of Fundamental Errors --
Foreign Currency --
Additional Guidance from US GAAP --
Related-Party Disclosures --
Specialized Industry Accounting --
Accounting for Inflation and Hyperinflation --
Monetary vs. Nonmonetary Items --
Government Grants.
Other Titles: IAS 2002.
Responsibility: Barry Epstein and Abbas Ali Mirza.

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