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Wiley IAS 2004 : interpretation and application of International Accounting and Financial Reporting Standards

Author: Barry Jay Epstein; Abbas Ali Mirza
Publisher: Hoboken, N.J. : Wiley, ©2004.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

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. Wiley IAS  Read more...

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Document Type: Book
All Authors / Contributors: Barry Jay Epstein; Abbas Ali Mirza
ISBN: 0471473022 9780471473022
OCLC Number: 56567832
Notes: Includes index.
Description: 1094 pages ; 24 cm
Contents: Chapter 1. Introduction to International Accounting and Financial Reporting Standards. Appendix A: Current International Accounting and Financial Reporting Standards and SIC/IFRIC. Appendix B: The IOSCO Recommendations for the Use of International Accounting Standards. Appendix C: Case Study Illustrating Possible Supplemental Treatments under the IOSCO's Recommendations. Appendix D: US GAAP Reconciliation and Restatement. Appendix E: Summary of Changes Made by IASB Improvements Project. 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. Appendix: Accounting under Special Situations Guidance from US GAAP. Chapter 8. Property, Plant, and Equipment. Chapter 9. Intangible Assets. Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. Appendix: Schematic Summarizing Treatment of 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. Appendix A: Special Situations Not Yet Addressed by IAS 17. Appendix B: Leveraged Leases. Chapter 15. Income Taxes. Appendix: Accounting for Income Taxes in Interim Periods. Chapter 16. Employee Benefits. Chapter 17. Stockholders' Equity. Appendix A: Illustration of Financial Statement Presentation. Appendix B: Additional Guidance under US GAAP. 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. Appendix: Monetary vs. Nonmonetary Items. Chapter 26. Government Grants. Chapter 27. First-Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Illustrative Financial Statements Presented under IAS. Appendix C: Comparison of IAS, US GAAP, and UK GAAP. Index.
Other Titles: IAS 2004
Interpretation and application of International Accounting and Financial Reporting Standards
International Accounting and Financial Reporting Standards
Responsibility: Barry J. Epstein and Abbas Ali Mirza.

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