Wiley IAS 2003 : Interpretation and Application of International Accounting Standards

by Barry J. Epstein ( ; ); Abbas Ali Mirza ( ; )

• ISBN13: 9780471227366
• ISBN10: 0471227366
• Format: Paperback
• Copyright: 2002-11-01
• Publisher: Wiley

Summary

A one-stop resource for understanding current IAS guidelines As the International Accounting Standards Committee (IASC) makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. Wiley International Accounting Standards 2003 provides the tools for understanding those standards and offers expertise on how to use and implement them. This essential guide covers the new standard on accounting for agricultural operations, IAS 41, as well as new guidelines produced by the IASC's Standing Interpretations Committee. Reflecting the IASC's commitment to developing simplified accounting standards to be applied to emerging markets, new financial reporting techniques in this arena are also covered in detail. Wiley IAS 2003 is the only reference necessary for keeping up-to-date with the latest IAS regulations. Barry J. Epstein, PhD, CPA (Chicago, IL), is a partner at Gleeson, Sklar, Sawyers & Cumpata LLP in Chicago, Illinois. Abbas Ali Mirza, ACA, AICWA, CPA (Sharjah, UAE), is a partner at Deloitte & Touche in Dubai, United Arab Emirates.

Table of Contents

Chapter 1. Introduction to International Accounting Standards.

Chapter 2. Balance Sheet.

Chapter 3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses.

Chapter 4. Cash Flow Statement.

Chapter 5. Financial In