International accounting standards explained /

Contributor(s):

International Accounting Standards Committee

Material type: Text

TextPublication details: New York : Wiley, c2000.Description: x, 473 pISBN:

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

Subject(s):

DDC classification:

657.02'18 INT

LOC classification:

HF5611 .I573 2000

Online resources:

Summary: 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.

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Holdings
Item type	Current library	Collection	Call number	Copy number	Status	Barcode
Monograph & others	CBN ENUGU BRANCH LIBRARY General Stacks	Non-fiction	657.02'18 INT (Browse shelf(Opens below))	c. 1	Available	31008100783543
Monograph & others	CBN HQ Library General Stacks	Non-fiction	657. 02'18 INT (Browse shelf(Opens below))	c.1	Available	31008100057658
Monograph & others	CBN HQ Library General Stacks	Non-fiction	657.02'18 INT (Browse shelf(Opens below))	c.2	Available	31008100057666
Monograph & others	CBN IBADAN BRANCH LIBRARY General Stacks	Non-fiction	657.02'18 INT (Browse shelf(Opens below))	c.1	Available	31008100743786
Monograph & others	CBN IBADAN BRANCH LIBRARY General Stacks	Non-fiction	657.02'18 INT (Browse shelf(Opens below))	c.2	Available	31008100743653
Monograph & others	CBN KANO BRANCH LIBRARY General Stacks	Non-fiction	657.02'18 INT (Browse shelf(Opens below))	c.1	Available	31008101223432
Monograph & others	CBN LAGOS LAISON OFFICE LIBRARY General Stacks	Non-fiction	657.02'18 INT (Browse shelf(Opens below))	c.1	Available	31008100766696
Monograph & others	CBN LAGOS LEARNING CENTRE LIBRARY General Stacks	Non-fiction	657.02'18 INT (Browse shelf(Opens below))	c.1	Available	31008100717574

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.

oif 30/03/15

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