Normal view MARC view ISBD view

International accounting standards explained / - New York : Wiley, c2000. - x, 473 p. ;

Includes bibliographical references and index.

An introduction to IASC and to the requirements of the IAS which outlines how the standards are used on a daily basis by companies in preparation of their financial statements. and offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also a discussion of the IASC Framework for the Preparation and Presentation of Financial Statements. The framework provides a foundation for the development of new standards and is used as reference for applying IAS in the absence of detailed application guidance.


ISBN: 0471720372 (pbk. : alk. paper) 9780471720379 (pbk. : alk. paper)

Subjects--Topical Terms:
Accounting
IAS
International accounting standards

LC Class. No.: HF5611 / .I573 2000

Dewey Class. No.: 657.02'18 / INT