TY - BOOK ED - International Accounting Standards Committee. TI - International accounting standards explained SN - 0471720372 (pbk. : alk. paper) AV - HF5611 .I573 2000 U1 - 657.02'18 22 PY - 2000/// CY - New York PB - Wiley KW - Accounting KW - Standards N1 - Includes bibliographical references and index N2 - 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 UR - http://www.loc.gov/catdir/description/wiley034/00048586.html UR - http://www.loc.gov/catdir/bios/wiley042/00048586.html UR - http://www.loc.gov/catdir/toc/onix05/00048586.html ER -