Wiley Ias 2001: Interpretation and Application of International Accounting Standards 2001

by Epstein, Barry J.; Mirza, Abbas Ali

• ISBN13: 9780471397960
• ISBN10: 0471397962
• Format: Paperback
• Copyright: 2000-12-01
• Publisher: John Wiley & Sons Inc

Summary

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. Wiley IAS 2001 provides the tools for understanding those standards and offers expertise on how to use and implement them.

Table of Contents

Introduction to International Accounting Standards	1	(62)
Current International Accounting Standards and SIC	34	(3)
The IOSCO Recommendations for the Use of International Accounting Standards	37	(26)
Balance Sheet	63	(30)
Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses	93	(30)
Cash Flow Statements	123	(30)
Cash, Receivables, and Financial Instruments	153	(58)
Inventory	211	(36)
Revenue Recognition, Including Construction Contract Accounting	247	(30)
Accounting Under Special Situations--Guidance From US GAAP	274	(3)
Property, Plant, and Equipment	277	(50)
Intangible Assets	327	(22)
Investments	349	(96)
Schematic Summarizing Treatment of Investment Property	443	(2)
Business Combinations and Consolidated Financial Statements	445	(62)
Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date	507	(28)
Long-Term Debt	535	(22)
Accounting for Leases	557	(54)
Special Situations Not Yet Addressed by IAS 17	597	(8)
Leveraged Leases	605	(6)
Accounting for Income Taxes	611	(60)
Accounting for Income Taxes in Interim Periods	658	(13)
Accounting for Employee Benefits	671	(30)
Stockholders' Equity	701	(34)
Illustration of Financial Statement Presentation	709	(2)
Additional Guidance Under US GAAP	711	(24)
Earnings Per Share	735	(18)
Interim Financial Reporting	753	(20)
Segment Reporting	773	(18)
Accounting Changes and Correction of Fundamental Errors	791	(34)
Accounting for Correction of Errors and Changes in Accounting Policy Under US GAAP	808	(10)
Accounting Changes in Interim Periods	818	(7)
Foreign Currency	825	(30)
Additional Guidance From US GAAP	850	(5)
Related-Party Disclosures	855	(12)
Specialized Industry Accounting	867	(46)
Accounting for Inflation and Hyperinflation	913	(30)
Monetary vs. Nonmonetary Items	941	(2)
Government Grants	943	(12)
Appendix: Disclosure Checklist	955	(58)
Index	1013