A one-stop resource for understanding current IAS guidelines
As the International Accounting Standards Committee (IASC) makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. Wiley International Accounting Standards 2003 provides the tools for understanding those standards and offers expertise on how to use and implement them. This essential guide covers the new standard on accounting for agricultural operations, IAS 41, as well as new guidelines produced by the IASC's Standing Interpretations Committee. Reflecting the IASC's commitment to developing simplified accounting standards to be applied to emerging markets, new financial reporting techniques in this arena are also covered in detail. Wiley IAS 2003 is the only reference necessary for keeping up-to-date with the latest IAS regulations.
Barry J. Epstein, PhD, CPA (Chicago, IL), is a partner at Gleeson, Sklar, Sawyers & Cumpata LLP in Chicago, Illinois.
Abbas Ali Mirza, ACA, AICWA, CPA (Sharjah, UAE), is a partner at Deloitte & Touche in Dubai, United Arab Emirates.
|Product dimensions:||8.04(w) x 8.74(h) x 1.69(d)|
About the Author
BARRY J. EPSTEIN, PhD, CPA, is a Partner at Gleeson, Sklar, Sawyers & Cumpata LLP, Chicago, Illinois, USA.
ABBAS ALI MIRZA, ACA, AICWA, CPA, is a Partner at Deloitte & Touche, Dubai, United Arab Emirates (UAE).
Table of Contents
Chapter 1. Introduction to International Accounting Standards.
Chapter 2. Balance Sheet.
Chapter 3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses.
Chapter 4. Cash Flow Statement.
Chapter 5. Financial Instruments—Cash and Receivables.
Chapter 6. Inventory.
Chapter 7. Revenue Recognition, Including Construction Contracts.
Chapter 8. Property, Plant, and Equipment.
Chapter 9. Intangible Assets.
Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
Chapter 11. Business Combinations and Consolidated Financial Statements.
Chapter 12. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date.
Chapter 13. Financial Instruments—Long-Term Debt.
Chapter 14. Leases.
Chapter 15. Income Taxes.
Chapter 16. Employee Benefits.
Chapter 17. Stockholders' Equity.
Chapter 18. Earnings Per Share.
Chapter 19. Interim Financial Reporting.
Chapter 20. Segment Reporting.
Chapter 21. Accounting Changes and Correction of Errors.
Chapter 22. Foreign Currency.
Chapter 23. Related-Party Disclosures.
Chapter 24. Specialized Industries.
Chapter 25. Inflation and Hyperinflation.
Chapter 26. Government Grants.
Appendix A. Disclosure Checklist.
Appendix B. Illustrative Financial Statements Presented under IAS.
Appendix C. Comparison of IAS, US GAAP, and UK GAAP.