Wiley IAS 2001 for Windows: Interpretation and Application of International Accounting Standards
John Wiley & Sons, Dec 20, 2000 - International accounting standard - 1042 pages
For many years the International Accounting Standards Committee (IASC) has been working to develop a set of accounting standards which can be used to bring about uniformity in financial reporting around the world. Wiley IAS 2001 provides the tools for understanding those standards and offers expertise on how to use and implement them.
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Statement of Recognized Gains and Losses
17 other sections not shown
accounting policy acquisition adjustment allocated amortization applied assets and liabilities balance sheet date basis bonds carrying amount carrying value cash flow statement cash flows change in accounting common stock computed consolidated contract debt deferred tax asset defined depreciation determined disclosed disclosure discount dividends economic employees enterprise entity's equity method estimated example exchange extraordinary items fair value finance lease financial assets financial instruments financial reporting financial statements future GAAP gain or loss hedge historical cost IAS 1 revised IASC IASC's impairment included income statement income taxes incurred intangible assets interest rate interim period international accounting standards inventory issued lessee lessor LIFO measured ment obligation operating option paid-in capital payable payments present value purchase received recognition recognized result retained earnings revaluation revenue revised IAS risk segment shareholders shares subsidiary swap tax expense taxable temporary differences term tion transaction treasury stock treatment