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

Epstein, Barry J.; Mirza, Abbas A.

Couverture souple

ISBN 10 : 0471162965 ISBN 13 : 9780471162964

Editeur : John Wiley & Sons Inc, 1997

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.

A propos du livre

À propos de l?auteur

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.

À propos de la quatrième de couverture

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.

Détails de l'édition

• Éditeur: John Wiley & Sons Inc
• Date d'édition: 1997
• Langue: anglais
• ISBN 10: 0471162965
• ISBN 13: 9780471162964
• Reliure: Broché
• Nombre de pages: 900
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible