IAS 1998 : interpretation and application of international accounting standards, 1998 / Barry J. Epstein, Abbas Ali Mirza ; forewords by Sir Bryan Carsberg and Juan R. Herrera
Imprint
New York : Wiley, c1998
Descript
842 p. ; 24 cm
CONTENT
Introduction to international accounting standards -- Balance sheet -- Income statement, statement of changes in equity, and statement of recognized gains and losses -- Cash flow statements -- Inventory -- Construction contracts -- Property, plant, and equipment and intangible assets -- Investments -- Current liabilities and contingencies -- Long-term debt -- Accounting for leases -- Accounting for income taxes -- Accounting for pensions -- Stockholders' equity -- Earnings per share -- Foreign currency -- Personal financial statements -- Specialized industry GAAP -- Accounting for inflation and hyperinflation
SUBJECT
Accounting -- Standards
Financial statements -- Standards
International business enterprises -- Accounting -- Standards