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 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.

Details

Published by: Wiley

Publication Date: 2000-12-19

Format: Paperback

ISBN-13: 9780471720379

DOI:

Dimensions: 249.5cm x169.0cm

Pages: 486.0