Interpretation and Application of International Accounting Standards, 1997

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John Wiley, 1997 - Accounting - 776 pages
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Learn the ins and outs of the International Accounting Standards with this comprehensive guidebook Recent developments-from the fall of communism to expanding technologies, from emerging markets to organizations such as NAFTA, the European Economic Community, and the Andes Community-have changed the nature of international economics and commercially linked nations around the globe. These developments have created the need for increased comparability and harmonization of accounting standards. For the past 10 years the International Accounting Standards Committee (IASC) has established these criteria which have become accepted practice in most of the industrialized world. This is a quick-reference guide for accountants, government officials, and anyone who deals with IAS standards. Offers practical guidance on many topics not covered by IASC standards. Includes most up-to-date coverage of all IASs, which are issued annually Provides detailed, complex "real world" examples BARRY EPSTEIN, PhD, CPA (Chicago, Illinois) is a partner at Checkers, Simon, and Rosner LLP in Chicago. ABBAS ALI MIRZA, CPA, ACA (Sharjah, United Arab Emirates) works for Talal Abu-Ghazaleh and Co. in the Middle East.

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Contents

Chapter litis
1
Equity
49
Accounting Under Special SituationsGuidance From
206
Copyright

14 other sections not shown

Common terms and phrases

Bibliographic information