International Accounting Standards Explained
International Accouting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements.\ It offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and...
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International Accouting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements. It offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also a discussion of the IASC Framework for the Preparation and Presentation of Financial Statements. The framework provides a foundation for the development of new standards and is used as reference for applying IAS in the absence of detailed application guidance. Booknews An introduction to the International Accounting Standards Committee (IASC) and to the requirements of the International Accounting Standards (IAS). Outlines how the standards are used on a daily basis by companies in the preparation of their financial statements. Part I offers a detailed description of the IASC, how it is structured, its various standard-setting bodies, and the process it follows in developing the IAS. The remainder of the book examines the use of the IAS from a practice orientation, and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also discussion of the IASC . Annotation c. Book News, Inc., Portland, OR (booknews.com)
Preface.An Important Note About IASC Standards.GENERAL DESCRIPTION OF IASC.INTERNATIONAL ACCOUNTING STANDARDS.Fundamentals of International Accounting Standards.Financial Statement Presentation.Accounting for Assets.Accounting for Liabilities.Accounting for Revenue and Expenses.Financial Instruments.Corporate Groups.Glossary.Index.
\ BooknewsAn introduction to the International Accounting Standards Committee (IASC) and to the requirements of the International Accounting Standards (IAS). Outlines how the standards are used on a daily basis by companies in the preparation of their financial statements. Part I offers a detailed description of the IASC, how it is structured, its various standard-setting bodies, and the process it follows in developing the IAS. The remainder of the book examines the use of the IAS from a practice orientation, and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also discussion of the IASC . Annotation c. Book News, Inc., Portland, OR (booknews.com)\ \
