Applying International Accounting Standards

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Butterworths, Jan 1, 1999 - Accounting - 1045 pages

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The IASCs objectives
Strategy working party

356 other sections not shown

Common terms and phrases

30 June 31 December 31 March accepted accounting principles accordance with IAS accounting periods accounting policies accounting profit Accounting Standards acquired acquisition actuarial present value algroup allowed alternative treatment amortisation arising assets and liabilities balance sheet date bank basis benefits borrowing costs capitalised carrying amount carrying value cash equivalents cash flow statement cash flows changes cial companies consolidated financial statements contract convertible bonds credit risk currency current assets current liabilities Danisco David Cairns December 1997 IAS December 31 deferred tax defined benefit plan defined contribution plan depreciation Diageo disclosure dividends earnings per share employee benefits employees enterprise should disclose enterprise's equity European Commission example exchange exchange rate expense Extract fair value FASB FIFO finance lease financial assets financial instruments financial statements foreign entity forward contracts French francs GAAP Group Gulf International Bank historical cost Hong Kong Hongkong Land However IASC Insight IASC's IASs impairment loss included income statement income taxes incurred intangible assets interest rate interest rate risk interest rate swaps International Accounting Standards inventories investment IOSCO issue Jardine Matheson joint venture jointly controlled jointly controlled entity lease LIFO loans long-term long-term assets LVMH market value ment method million negative goodwill net investment Nokia Novartis obligation operating operating cash flows operating leases ordinary shares overdrafts per share period plant and equipment profit or loss provisions recognised recognised as income recoverable amount reporting repurchase agreements requirements of IAS result retained earnings revaluation revenue revised IAS risk Saint-Gobain segment share options South Africa South African Breweries standard setting bodies subsidiaries Swiss francs Switzerland talise tax assets tax expense taxable taxable profit temporary differences tion transactions treatment United Kingdom weighted average

About the author (1999)

David Cairns is a practices international commercial arbitration with B Cremades Y Asociados in Madrid. He studied at the universities of Canterbury, Toronto and Cambridge.

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