000			01756cam a22003014a 4500
008			000918t2000 nyua erb 001 0 eng
020			_a0471720372 (pbk. : alk. paper)
020			_a9780471720379 (pbk. : alk. paper)
040			_aDLC _cDLC
050	0	0	_aHF5611 _b.I573 2000
082	0	0	_a657.02'18 _bINT
245	0	0	_aInternational accounting standards explained /
260			_aNew York : _bWiley, _cc2000.
300			_ax, 473 p. ;
504			_aIncludes bibliographical references and index.
520			_aAn 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.
590			_aoif 30/03/15
591			_aLoans
650		0	_aAccounting
650		0	_aIAS
650		0	_aInternational accounting standards
710	2		_aInternational Accounting Standards Committee.
856	4	2	_uhttp://www.loc.gov/catdir/description/wiley034/00048586.html
856	4	2	_uhttp://www.loc.gov/catdir/bios/wiley042/00048586.html
856	4		_uhttp://www.loc.gov/catdir/toc/onix05/00048586.html
942			_2ddc _cBOOK
949			_a657.02'18 INT
999			_c2075 _d2075