This important reference, the first published in the US, keeps readers on top of the emerging international accounting standards vital to succeed in today's global economy. It covers all the standards and provides valuable interpretation and practical insights along with case studies and real-world applications. It also includeds a disclosure checklist to help ensure compliance with IAS disclosure requirements.
|Product dimensions:||7.52(w) x 9.25(h) x 1.30(d)|
About the Author
BARRY J. EPSTEIN, PhD, CPA, is a partner at BDO SEIDMAN, LLP.
ABBAS ALI MIRZA, ACA, Grad. CWA, CPA, is Director for Professional Development of Talal Abu-Ghazaleh & Co., Sharjah, United Arab Emirates.
Table of ContentsIntroduction to International Accounting Standards
Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
Cash Flow Statements
Cash, Receivables, and Financial Instruments
Property, Plant, and Equipment and Intangible Assets
Business Combinations and Consolidated Financial Statements
Current Liabilities and Contingencies
Accounting for Leases
Accounting for Income Taxes
Accounting for Pensions
Earnings Per Share
Interim and Segment Reporting
Accounting Changes and Correction of Fundamental Errors
Personal Financial Statements
Specialized Industry GAAP
Accounting for Inflation and Hyperinflation