International Accounting Standards Explained (Heftet)

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Innbinding: Heftet
Utgivelsesår: 2000
Antall sider: 484
Forlag: John Wiley and Sons Ltd
Språk: Engelsk
ISBN/EAN: 9780471720379
Omtale: International Accounting Standards Explained
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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