Wiley IAS

Interpretation and Application of International Accounting Standards

Barry J. Epstein, Abbas A. Mirza (Autoren)

Diskette

886 Seiten

1999
John Wiley & Sons Inc (Hersteller)
978-0-471-31633-6 (ISBN)

Infos

For many years the International Accounting Standards Committee (IASC) has been working to develop a set of accounting standards which can be used to bring about uniformity in financial reporting around the world. Uniform accounting will reduce the costs of preparing financial statements for multinational companies and facilitate the jobs of invest analysts, investors, and others in assessing business results. An agreement made with IOSCO, the International Organisation of the Securities Regulators, in July 1995, will lead to completion of the core set of International Accounting Standards which are planned for late 1998. This disk provides coverage of International Accounting Standards formal exposure drafts and statements of position. It offers a listing of all relevant IASC standards, including background information and guidance on all the traditional US and UK GAAP topics that are not covered by IASC standards. It is also available in text format (0-471-31666-0) and on CD-ROM (0-471-31632-6).

Inhalt

Introduction to International Accounting Standards; Balance Sheet; Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses; Cash Flow Statements; Cash, Receivables, and Financial Instruments; Inventory; Construction Contracts; Property, Plant, and Equipment; Intangible Assets; Investments; Business Combinations and Consolidated Finanical Statements; Current Liabilities, Pensions, and Contingencies; Long-Term Debt; Accounting for Leases; Accounting for Income Taxes; Accounting for Employee Benefits; Stockholders' Equity; Earnings Per Share; Interim Financial Reporting; Segment Reporting; Accounting Changes and Correction of Fundamental Errors; Foreign Currency; Related-Party Disclosures; Specialized Industry GAAP; Accounting for Inflation and Hyperinflation; Appendix; Index.

Produkt-Details

• Erscheint lt. Verlag: 25.3.1999
• Verlagsort: New York
• Sprache: englisch
• Maße: 178 x 230 mm
• Gewicht: 170 g
• Themenwelt: Schulbuch / Wörterbuch ► Lexikon / Chroniken
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 0-471-31633-4 / 0471316334
• ISBN-13: 978-0-471-31633-6 / 9780471316336
• Zustand: Neuware