ISBN: 0471227366

EAN: 2147483647

EAN: 2147483647

Year: 2005

Pages: 147

Pages: 147

- 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

WILEY IAS 2003: Interpretation and Application of International Accounting Standards

ISBN: 0471227366

EAN: 2147483647

EAN: 2147483647

Year: 2005

Pages: 147

Pages: 147

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If you may any questions please contact us: flylib@qtcs.net