Table of Contents

Wiley IAS 2003: Interpretation and Application of International Accounting Standards
by Barry J. Epstein and Abbas Ali Mirza	ISBN:0471227366
John Wiley & Sons 2003 (952 pages)
This compact and truly comprehensive quick-reference presents accountants with a guide to depend on for assistance in the preparation and understanding of financial statements presented in accordance with IAS.

Table of Contents
	Wiley IAS 2003—Interpretation and Application of International Accounting Standards
	Preface
	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 Instruments—Cash and Receivables
	Chapter 6	-	Inventory
	Chapter 7	-	Revenue Recognition, Including Construction Contracts
	Chapter 8	-	Property, Plant, and Equipment
	Chapter 9	-	Intangible Assets
	Chapter 10	-	Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
	Chapter 11	-	Business Combinations and Consolidated Financial Statements
	Chapter 12	-	Current Liabilities, Provisions, Contingencies, and Events after the Balance Sheet Date
	Chapter 13	-	Financial Instruments—Long-Term Debt
	Chapter 14	-	Leases
	Chapter 15	-	Income Taxes
	Chapter 16	-	Employee Benefits
	Chapter 17	-	Stockholders' Equity
	Chapter 18	-	Earnings Per Share
	Chapter 19	-	Interim Financial Reporting
	Chapter 20	-	Segment Reporting
	Chapter 21	-	Accounting Changes and Correction of Errors
	Chapter 22	-	Foreign Currency
	Chapter 23	-	Related-Party Disclosures
	Chapter 24	-	Specialized Industries
	Chapter 25	-	Inflation and Hyperinflation
	Chapter 26	-	Government Grants
	Appendix A	-	Disclosure Checklist
	Appendix B	-	Illustrative Financial Statements Presented Under IAS
	Appendix C	-	Comparison of IAS, US GAAP, and UK GAAP
	Index
	List of Tables
	List of Exhibits and Examples
	List of Sidebars