International Accounting Standards Explained
  • Author : International Accounting Standards Committee
  • Release Date : 19 December 2000
  • Publisher : John Wiley & Sons Incorporated
  • Genre : Business & Economics
  • Pages : 490
  • ISBN 13 :
  • Total Download : 206
  • File Size : 50,5 Mb

International Accounting Standards Explained eBook PDF Summary

International Accouting 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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