Wiley IAS 98: Interpretation and Application of International Accounting Standards 1998

Wiley IAS 98: Interpretation and Application of International Accounting Standards 1998

by Barry J. Epstein, Abbas A. Mirza

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Overview

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 Details

ISBN-13: 9780471162964
Publisher: Wiley
Publication date: 11/28/1997
Pages: 864
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 Contents

Introduction to International Accounting Standards
Balance Sheet
Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
Cash Flow Statements
Cash, Receivables, and Financial Instruments
Inventory
Construction Contracts
Property, Plant, and Equipment and Intangible Assets
Investments
Business Combinations and Consolidated Financial Statements
Current Liabilities and Contingencies
Long-Term Debt
Accounting for Leases
Accounting for Income Taxes
Accounting for Pensions
Stockholders' Equity
Earnings Per Share
Interim and Segment Reporting
Accounting Changes and Correction of Fundamental Errors
Foreign Currency
Personal Financial Statements
Specialized Industry GAAP
Accounting for Inflation and Hyperinflation
Appendix
Index

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