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Wiley IAS 2003 : interpretation and application of International Accounting Standards / Barry J. Epstein, Abbas Ali Mirza.

By: Epstein, Barry Jay, 1946-.
Contributor(s): Mirza, Abbas Ali.
Publisher: Hoboken, N.J. : John Wiley, c2003Description: 952 p. ; 24 cm. + 4 sets of computer disk + 1 CD-ROM (4 3/4in.).ISBN: 0471227366 (pbk.2003); 0471296260 (pbk.1999); 0471397962 (pbk.2001).Subject(s): Accounting -- Standards | Financial statements | Cash flow | Inventories -- AccountingDDC classification: 657.0218
Contents:
1. Introduction to International Accounting Standards. - 2. Balance Sheet. - 3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Loses. - 4. Cash Flow Statement. - 5. Financial Instruments - Cash and Receivables. - 6. Inventory. - 7. Revenue Recognition, Including Construction Contracts. - Appendix : Accounting under Special Situations - Guidance from US GAAP. - 8. Property, Plant, and Equipment. - 9. Intangible Assets. - 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. - Appendix : Schematic Summarizing Treatment of Investment Property. - 11. Business Combinations and Consolidated Financial Statements. - 12. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date. - 13. Financial Instruments - Long-Term Debt. - 14. Leases. - Appendix A : Special Situations Not Yet Addressed by IAS 17. - Appendix B : Leveraged Leases. - 15. Income Taxes. - Appendix : Accounting for Income Taxes in Interim Periods. - 16. Employee Benefits. - 17. Stockholders' Equity. - Appendix A : Illustration of Financial Statement Presentation. - Appendix B : Additional Guidance under US GAAP. - 18. Earnings Per Share. - 19. Interim Financial Reporting. - 20. Segment Reporting. - 21. Accounting Changes and Correction of Errors. - 22. Foreign Currency. - 23. Related-Party Disclosures. - 24. Specialized Industries. - 25. Inflation and Hyperinflation. - Appendix : Monetary vs. Nonmonetary Items. - 26. Government Grants. - Appendix A : Disclosure Checklist. - Appendix B : Illustrative Financial Statements Presented under IAS. - Appendix C ; Comparison of IAS, US GAAP, and UK GAAP. - Index.
Item type Current location Call number Copy number Status Notes Date due Barcode
Accompanying Material (Media Resource) Taylor's Library-TU
657.0218 EPS (Browse shelf) 1 Available TBSxx,18002,03,GR 1000502959
Accompanying Material (Media Resource) Taylor's Library-TU
657.0218 EPS (Browse shelf) 1 Available TBSxx,18002,03,GR 1000502958

1 CD-ROM : Wiley practitioner's guide to GAAS 2001 for windows ISBN 0471391182

Set of 4 computer disks : Wiley IAS 1999 for windows ISBN 0471316334

Includes index.

1. Introduction to International Accounting Standards. - 2. Balance Sheet. - 3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Loses. - 4. Cash Flow Statement. - 5. Financial Instruments - Cash and Receivables. - 6. Inventory. - 7. Revenue Recognition, Including Construction Contracts. - Appendix : Accounting under Special Situations - Guidance from US GAAP. - 8. Property, Plant, and Equipment. - 9. Intangible Assets. - 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. - Appendix : Schematic Summarizing Treatment of Investment Property. - 11. Business Combinations and Consolidated Financial Statements. - 12. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date. - 13. Financial Instruments - Long-Term Debt. - 14. Leases. - Appendix A : Special Situations Not Yet Addressed by IAS 17. - Appendix B : Leveraged Leases. - 15. Income Taxes. - Appendix : Accounting for Income Taxes in Interim Periods. - 16. Employee Benefits. - 17. Stockholders' Equity. - Appendix A : Illustration of Financial Statement Presentation. - Appendix B : Additional Guidance under US GAAP. - 18. Earnings Per Share. - 19. Interim Financial Reporting. - 20. Segment Reporting. - 21. Accounting Changes and Correction of Errors. - 22. Foreign Currency. - 23. Related-Party Disclosures. - 24. Specialized Industries. - 25. Inflation and Hyperinflation. - Appendix : Monetary vs. Nonmonetary Items. - 26. Government Grants. - Appendix A : Disclosure Checklist. - Appendix B : Illustrative Financial Statements Presented under IAS. - Appendix C ; Comparison of IAS, US GAAP, and UK GAAP. - Index.

Accounting