International accounting standards explained / International Accounting Standards Committee.

Contributor(s):

International Accounting Standards Committee

Material type: Text

TextPublication details: New York : Wiley, 2000.Description: x, 473 p. ; 25 cmISBN:

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

Subject(s):

Accounting -- Standards

DDC classification:

657.02'18 22

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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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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