AuthorEpstein, Barry Jay, 1946-
TitleIAS 2004 : interpretation and application of international accounting standards, 1999 / Barry J. Epstein, Abbas Ali Mirza ; forewords by Sir Bryan Carsberg and Liesel Knorr
Imprint Hoboken, N.J. : John Wiley & Sons, c2004
Descript 1094 p

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 -- Revenue recognition, including Construction contracts -- Property, plant, and equipment -- Intangible assets -- Interests in financial instruments, associates, joint ventures, and investment property -- Business combinations and consolidated financial statements -- Current liabilities, provisions, contingencies, and events after the balance sheet date -- Financial instruments-Long-term debt -- Leases -- Income taxes -- Employee benefits -- Stockholders' equity -- Earnings per share -- Interim financial reporting -- Segment reporting -- Accounting changes and correction of errors -- Foreign currency -- Related-party disclosures -- Specialized industry -- Inflation and hyperinflation -- Government grants -- First-time adoption of international financial reporting standards


SUBJECT

  1. Accounting -- Standards
  2. Financial statements -- Standards
  3. International business enterprises -- Accounting -- Standards

LOCATIONCALL#STATUS
Chula Business School Library657 E64I 2004 CHECK SHELVES