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2000
Forlag:
John Wiley and Sons Ltd
Innb:
Paperback
Språk:
Engelsk
Sider:
484
Format:
24 x 18 cm
ISBN:
9780471720379
International Accounting Standards Explained
avInternational Accounting Standards Committee
Paperback
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International Accounting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements. It 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.
International Accounting Standards Explained
International Accounting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements. It 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.Preface; An Important Note About IASC Standards; GENERAL DESCRIPTION OF IASC; INTERNATIONAL ACCOUNTING STANDARDS; Fundamentals of International Accounting Standards; Financial Statement Presentation; Accounting for Assets; Accounting for Liabilities; Accounting for Revenue and Expenses; Financial Instruments; Corporate Groups; Glossary; Index
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International Accounting Standards Explained
International Accounting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their fin... Les mer