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International Accounting Standards Explained
/ Iasc ; International Accounting Standards Commi ; International Accounting Standards Committee
(2000)
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| Book Details |
| Subject |
Accounting |
| Publication Date |
11/30/2000 |
| Nr of Pages |
484 |
| Format (size) |
Paperback (24.3cm x 16.7cm) |
| Publisher |
John Wiley & Sons |
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| Plot |
International Accounting 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. |
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