Appendix B: Additional Guidance Under US GAAP


Appendix B: Additional Guidance Under US GAAP

As noted in the main portion of this chapter, international accounting standards have not addressed a number of complex and interesting issues that do arise in connection with financial reporting by enterprises in many countries. Although the material in this appendix is not authoritative, it is being provided with the intent that it be instructive as additional guidance. Since these are matters that have not been addressed by IAS, the treatments illustrated herein are not prohibited for application to financial statements prepared in conformity with international accounting standards.




Wiley Ias 2003(c) Interpretation and Application of International Accounting Standards
WILEY IAS 2003: Interpretation and Application of International Accounting Standards
ISBN: 0471227366
EAN: 2147483647
Year: 2005
Pages: 147

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