WILEY IAS 2004 1e : Interpretation and Application of International Accounting Standards 2004 - Mirza, Abbas Ali

WILEY IAS 2004 1e : Interpretation and Application of International Accounting Standards 2004

Abbas Ali Mirza

Yayınevi: John Wiley High Education

Yayın tarihi: 02/2004

ISBN: 9780471473022


İngilizce | 1094 Sayfa |

Tür: Ekonomi

International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS), as they will be referred to henceforth, are receiving more attention than ever, having now been endorsed by the International Organization of Securities Commissions (IOSCO) and the European Union (EU). The EU will require that listed companies throughout the European Union apply IAS, instead of previously employed national accounting standards, by 2005, for consolidated financial reporting purposes. This, along with the growing list of nations (such as Australia, Russia, and Tanzania) either formally adopting IAS or basing national standards on them, and the ever-expanding group of major international companies choosing to report using that basis of accounting, will likely provide the impetus necessary to catapult IAS into truly global use and acceptance. Furthermore, the recent U.S. SEC’s call for a fundamental shift in the philosophy underlying the U.S. accounting standard-setting process from the "rules-based" approach to the "principles-based" system (which has always been the hallmark of the International Accounting Standards) is generating a great deal of interest in these standards even in the U.S., thus paving the way for faster-than-expected global "convergence."

Wiley IAS 2004 is the compact yet truly comprehensive quick-reference guide that accountants can depend on to assist in the understanding and preparing of financial statements presented in accordance with IAS/IFRS. This new edition includes complete coverage of all the standards and interpretations issued or revised by the International Accounting Standards Committee (IASC), as well as the International Accounting Standards Board (IASB). In addition, excerpts taken from published financial statements of companies around the globe reporting under IAS illustrate practical applications of the standards and provide comprehensive examples of footnote disclosures. Furthermore, appendices to the book incorporating illustrative financial statements presented under IAS/IFRS, an IAS/IFRS checklist, and a table outlining comparisons of the salient provisions of IAS/IFRS to both U.S. GAAP and UK GAAP requirements enhance the practical utility of this book. EU companies required to switch to IFRS in 2005 will find practical "how-to" advice and implementation guidance on IFRS 1, First-Time Adoption of International Financial Reporting Standards. In addition, the book offers in-depth coverage of the latest changes made to extant standards by the IASB’s "Improvements Project," which will become effective in 2005.

This up-to-date 2004 edition covers important, complex requirements addressed by recent IAS/IFRS, including:

IFRS 1, First-Time Adoption of international Financial Reporting Standards
IAS 10, Events After the Balance Sheet Date
IAS 32, Financial Instruments: Disclosure and Presentation
IAS 33, Earnings Per Share
IAS 34, Interim Financial Reporting
IAS 35, Discontinuing Operations
IAS 36, Impairment of Assets
IAS 37, Provisions, Contingent Liabilities, and Contingent Assets
IAS 38, Intangible Assets
IAS 39, Financial Instruments: Recognition and Measurement
IAS 39 Implementation Guidance: Questions and Answers
IAS 40, Investment Property
IAS 41, Agriculture
New for 2004: Analysis and interpretation of other expected changes (Exposure Drafts) to IFRS:
ED 2, Share-Based payments
ED 3, Business Combinations
ED 4, Disposal of Non-Current Assets and Reporting of Discontinued Operations
ED 5, Insurance Contracts
Plus: Other IAS, including the revised standards on Presentation of Financial Statements (IAS 1), Cash Flow Statements (IAS 7), Construction Contracts (IAS 11), Income Taxes (IAS 12), Segment Reporting (IAS 14), Property, Plant and Equipment (IAS 16), Leases (IAS 17), Revenue (IAS 18), Employee Benefits (IAS 19), Government Grants (IAS 20), Business Combinations (IAS 22), and the often contentious topic of Related-Party Disclosures (IAS 24), as well as coverage of specialized industry accounting rules–including Disclosures in Financial Statements of Banks (IAS 30). All currently effective Standing Interpretations Committee (SIC)/ International Financial Reporting Interpretations Committee (IFRIC) interpretations are fully discussed and integrated into the coverage of the related IAS.
In addition: A comprehensive, updated IAS/IFRS disclosure checklist.
Author Biography: BARRY J. EPSTEIN, PhD, CPA, is a Partner at Russell Novak & Company, LLP, Chicago, Illinois.
ABBAS ALI MIRZA, ACA, AICWA, CPA, is a Partner at Deloitte, Dubai, United Arab Emirates (UAE).
Technically reviewed by LIESEL KNORR, Secretary General of the German
Accounting Standards Board and former technical director of the International
Accounting Standards Committee

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