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Wiley IAS

Interpretation and Application of International Accounting Standards

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

Media-Kombination

920 Seiten

1998 | 98th 1998 ed.
John Wiley & Sons Inc
978-0-471-19357-9 (ISBN)

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Wiley IAS

Barry J. Epstein, Abbas A. Mirza

1999

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This book and CD-ROM pack details the emerging international accounting standards vital to the contemporary global economy. Harmonization of accounting standards is receiving greater attention with continuing developments in Eastern Europe, the evolution of the EEC.

This reference details the emerging international accounting standards vital to the contemporary global economy. Harmonization of accounting standards is receiving greater attention, with continuing developments in Eastern Europe, the evolution of the EEC, the need for greater comparability, the advances in technology and communications, and the cross-border trade initiatives. The International Accounting Standards Committee (IASC) is now the sole body with authority to issue international accounting standards, hence the significance of this important annual reference.

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 and Intangible Assets; Investments; Business Combinations and Consolidated Financial Statements; Current Liabilities and Contingencies; Long-Term Debt; Accounting for Leases; Accounting for Income Taxes; Accounting for Pensions; Stockholders' Equity; Earnings Per Share; Interim and Segment Reporting; Accounting Changes and Correction of Fundamental Errors; Foreign Currency; Personal Financial Statements; Specialized Industry GAAP; Accounting for Inflation and Hyperinflation; Appendix; Index.

Erscheint lt. Verlag	8.4.1998
Verlagsort	New York
Sprache	englisch
Maße	152 x 229 mm
Gewicht	1474 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Volkswirtschaftslehre ► Finanzwissenschaft
	Wirtschaft ► Volkswirtschaftslehre ► Makroökonomie
ISBN-10	0-471-19357-7 / 0471193577
ISBN-13	978-0-471-19357-9 / 9780471193579
Zustand	Neuware