Wiley IAS 2000 for Windows®: Interpretation and Application of International Accounting Standards 2000 - Softcover

Epstein, Barry J.; Mirza, Abbas A.

Softcover

ISBN 10: 047135113X ISBN 13: 9780471351139

Verlag: John Wiley & Sons Inc, 2000

Inhaltsangabe

For many years the International Accounting Standards Committee (IASC) has been working to develop a set of accounting standards which can be used to bring about uniformity in financial reporting around the world. This book provides the tools for understanding those standards and offers advice on how to use and implement them. It offers a complete listing of all relevant IASC standards, including background information and practical guidance on all the traditional US and UK GAAP topics that are not covered by IASC standards. In addition, there is coverage of IAS format exposure drafts and Statements of Position (SOPs), a demonstration of the need for increased harmonization and comparability in the global marketplace, and detailed, complex "real-world" examples.

Über diesen Titel

Über die Autorin bzw. den Autor

BARRY J. EPSTEIN, PhD, CPA, is a partner at Gleeson, Sklar, Sawyers & Cumpata LLP, Chicago, Illinois.

ABBAS ALI MIRZA, ACA, AICWA, CPA, is a director at Pannell Kerr Forster (Ratan Mama & Co.), Dubai, United Arab Emirates.

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The practical guide to IAS compliance

This handy yet comprehensive quick–reference guide helps accountants prepare and understand financial statements presented in accordance with the rapidly evolving, ever more widely utilized international accounting standards (IAS). This 2000 edition includes complete coverage of all the standards issued or revised under the International Organization of Securities Commissions (IOSCO) "core set of standards" program. More than ever before, every accountant or corporate financial official involved in or contemplating registration in foreign markets now needs the guidance offered in this book. Written by a team of practicing CPAs with in–depth international experience, this guide includes meaningful real–world examples and interpretive insights into the requirements of IAS.

This up–to–date 2000 edition covers important, complex requirements addressed by the IAS, including:

• IAS 34, Interim Financial Reporting the first international standard to address the important issues of measuring financial results on interim bases
• Discontinuing Operations which supersedes less definitive earlier guidance and offers explicit rules for disclosures
• Impairment of Assets the recent standard requiring that close attention be given to indicators of impairment for not only plant assets but all tangible and intangible long–lived assets and investments
• IAS 37, Provisions, Contingent Liabilities, and Contingent Assets which change the language of contingent obligations and set new recognition and disclosure standards
• IAS 38, Intangible Assets which greatly expands the guidance concerning the always challenging subject of intangible assets, and unifies the requirements governing accounting for goodwill with those applicable all other intangibles
• E62, Financial Instruments: Recognition and Measurement the latest exposure draft addressing this very important and controversial topic, covered in expansive detail with the authors recommendations clearly set forth
• E64, Investment Property
• E65, Agriculture

Also, for the first time, the 2000 edition covers:

• IAS 26, Financial Reporting by Retirement Benefit Plan
• IAS 20, Government Grant
• IAS 18, Revenue Recognition
• IAS 10 (revised 1999), Events After the Balance Sheet Date

Plus: revised standards on accounting for employee benefits (IAS 19), business combinations (IAS 22), and leases (IAS 17); full, integrated coverage of the recently established interpretive series of releases issued by the Standing Interpretations Committee; and a chapter on the often contentious topic of related–party disclosures, as well as coverage of specialized industry accounting rules.

Details zur Ausgabe

• Verlag: John Wiley & Sons Inc
• Erscheinungsdatum: 2000
• Sprache: Englisch
• ISBN 10: 047135113X
• ISBN 13: 9780471351139
• Einband: Taschenbuch
• Anzahl der Seiten: 976
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar