TY  - BOOK
AU  - Epstein,Barry Jay
AU  - Mirza,Abbas Ali
TI  - Wiley IAS 2003: interpretation and application of International Accounting Standards 
SN  - 0471227366 (pbk.2003)
U1  - 657.0218 
PY  - 2003///
CY  - Hoboken, N.J.
PB  - John Wiley
KW  - Accounting
KW  - Standards
KW  - Financial statements
KW  - Cash flow
KW  - Inventories
N1  - 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
ER  -