Wiley IAS 98: Interpretation and Application of International Accounting Standards 1998 (Wiley IAS: Interpretation and Application of International Accounting Standards) - Softcover

Epstein, Barry J.; Mirza, Abbas A.

Softcover

ISBN 10: 0471162965 ISBN 13: 9780471162964

Publisher: John Wiley & Sons, 1997

Synopsis

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.

About this title

From the Back Cover:

The international movement toward harmonization of accounting standards has gained momentum in the past several years, and international accounting standards will soon be recognized for cross–border securities registrations. To prepare for compliance with these standards, enterprises involved in the global marketplace need practical guidance and advice from an authoritative source.

International Accounting Standards is a hands–on guidebook for those who do the actual work of preparing financial statements, and who must interpret and apply IAS on a daily basis. It provides extensive and detailed interpretation of those complex rules along with a vast number of real–world examples to help explain how the standards are applied. The book also includes a disclosure checklist to help accounting firms and corporate preparers ensure compliance with IAS disclosure requirements.

Topics covered include:

• Researching IAS problems
• Cash, receivables, short–term investments, and financial instruments
• Special revenue recognition areas
• Long–lived assets
• Business combinations and consolidated financial statements
• Accounting for income taxes and pensions
• Specialized industry GAAP
• And much more

This timely, practical, easy–to–use guide is an indispensable tool of the international accounting trade.

Synopsis:

This reference details the emerging international accounting standards vital to the contemporary global economy. Harmonization of accounting standards is receiving greater attention, with continuing developments in Eastern Europe, the evolution of the EEC, the need for greater comparability, the advances in technology and communications, and the cross-border trade initiatives. The International Accounting Standards Committee (IASC) is now the sole body with authority to issue international accounting standards, hence the significance of this important annual reference.

About this edition

• Publisher: John Wiley & Sons
• Publication date: 1997
• ISBN 10: 0471162965
• ISBN 13: 9780471162964
• Binding: Paperback
• Number of pages: 864