International accounting standards explained /
International accounting standards explained /
International Accounting Standards Committee.
- New York : Wiley, 2000.
- x, 473 p. ; 25 cm.
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.
0471720372 (pbk. : alk. paper) 9780471720379 (pbk. : alk. paper)
00048586
Accounting--Standards.
HF5611 / .I573 2000
657.02'18
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.
0471720372 (pbk. : alk. paper) 9780471720379 (pbk. : alk. paper)
00048586
Accounting--Standards.
HF5611 / .I573 2000
657.02'18