WILEY IAS 2003: Interpretation and Application of International Accounting Standards - page 1
- Table of Contents
- Table of Contents
- BackCover
- Wiley IAS 2003 - Interpretation and Application of International Accounting Standards
- Preface
- Chapter 1: Introduction to International Accounting Standards
- Appendix A: Current International Accounting Standards (IFRS) and SIC (IFRIC)
- Appendix B: The IOSCO Recommendations for the Use of International Accounting Standards
- Appendix C: Case Study Illustrating Possible Supplemental Treatments Under the IOSCO Recommendations
- Appendix D: US GAAP Reconciliation and Restatement - Case Study
- Chapter 2: Balance Sheet
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 3: Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 4: Cash Flow Statement
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 5: Financial Instruments - Cash and Receivables
- Definitions of Terms
- Concepts, Rules, and Examples
- Financial Instruments Other Than Cash and Receivables
- Chapter 6: Inventory
- Definitions of Terms
- Concepts, Rules, and Examples
- Benchmark Methods of Inventory Costing
- Chapter 7: Revenue Recognition, Including Construction Contracts
- Definitions of Terms
- Concepts, Rules, and Examples
- Construction Contract Accounting Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Appendix Accounting Under Special Situations - Guidance From Us Gaap
- Chapter 8: Property, Plant, and Equipment
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 9: Intangible Assets
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 10: Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
- Definitions of Terms
- Concepts, Rules, And Examples
- Appendix Schematic Summarizing Treatment of Investment Property (Source: IAS 40, Appendix A)
- Chapter 11: Business Combinations and Consolidated Financial Statements
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 12: Current Liabilities, Provisions, Contingencies, and Events after the Balance Sheet Date
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 13: Financial Instruments - Long-Term Debt
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 14: Leases
- Definitions of Terms
- Concepts, Rules, and Examples
- Disclosure Requirements Under IAS 17
- Appendix A: Special Situations Not Yet Addressed by IAS 17 but Which Have been Interpreted Under US GAAP
- Appendix B: Leveraged Leases Under US GAAP
- Chapter 15: Income Taxes
- Definitions of Terms
- Concepts, Rules, and Examples
- Appendix: Accounting for Income Taxes in Interim Periods
- Chapter 16: Employee Benefits
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 17: Stockholders Equity
- Concepts, Rules, and Examples
- Appendix A: Illustration of Financial Statement Presentation Under US GAAP
- Appendix B: Additional Guidance Under US GAAP
- Definitions of US GAAP Terms
- Concepts, Rules, and Examples
- Chapter 18: Earnings Per Share
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 19: Interim Financial Reporting
- Definitions of Terms
- Concepts, Rules, and Examples
- Chapter 20: Segment Reporting
- Definitions of Terms