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WILEY IAS 2003: Interpretation and Application of International Accounting Standards

ISBN: 0471227366
EAN: 2147483647

Year: 2005
Pages: 147

Authors: Barry J. Epstein, Abbas A. Mirza, Abbas Ali Mirza

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• 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
• Concepts, Rules, and Examples
• Chapter 21: Accounting Changes and Correction of Errors
• Definitions of Terms
• Concepts, Rules, and Examples
• Chapter 22: Foreign Currency
• Definitions of Terms
• Concepts, Rules, and Examples
• Chapter 23: Related-Party Disclosures
• Definitions of Terms
• Concepts, Rules, and Examples
• Chapter 24: Specialized Industries
• Concepts, Rules, and Examples
• Accounting and Reporting by Retirement Benefit Plans
• Definitions of Terms
• Concepts, Rules, and Examples
• Agriculture
• Definitions of Terms
• Concepts, Rules, and Examples
• Extractive Industries
• Accounting for Insurance Contracts
• Chapter 25: Inflation and Hyperinflation
• Definitions of Terms
• Inflation Adjusted Financial Reporting
• Financial Reporting in Hyperinflationary Economies
• Appendix Monetary vs. Nonmonetary Items
• Chapter 26: Government Grants
• Definitions of Terms
• Concepts, Rules and Examples
• Appendix A: Disclosure Checklist
• General
• Balance Sheet
• Income Statement
• Cash Flow Statement
• Statement of Changes in Equity
• Notes to the Financial Statements
• Interim Financial Statements
• Disclosures for Banks and Similar Financial Institutions (IAS 30)
• Agriculture
• Appendix B: Illustrative Financial Statements Presented Under IAS
• Appendix C: Comparison of IAS, US GAAP, and UK GAAP
• Index
• Index_B
• Index_C
• Index_D
• Index_E
• Index_F
• Index_G
• Index_H
• Index_I
• Index_J
• Index_K
• Index_L
• Index_M
• Index_N
• Index_O
• Index_P
• Index_Q
• Index_R
• Index_S
• Index_T
• Index_U
• Index_V
• Index_W
• Index_Y
• List of Tables
• List of Exhibits and Examples
• List of Sidebars