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Wiley IAS 2004

Wiley IAS 2004
interpretation and application of international accounting and financial reporting standards

  • ISBN: 9780471473022
  • Editorial: John Wiley & Sons Limited
  • Lugar de la edición: Hoboken. None
  • Encuadernación: Rústica
  • Medidas: 24 cm
  • Nº Pág.: 1094
  • Idiomas: Inglés

Papel: Rústica
98,52 €
Sin Stock. Disponible en 5/6 semanas.


International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS), as they will be referred to henceforth, are receiving more attention than ever, having now been endorsed by the International Organization of Securities Commissions (IOSCO) and the European Union (EU). The EU will require that listed companies throughout the European Union apply IAS, instead of previously employed national accounting standards, by 2005, for consolidated financial reporting purposes. This, along with the growing list of nations (such as Australia, Russia, and Tanzania) either formally adopting IAS or basing national standards on them, and the ever-expanding group of major international companies choosing to report using that basis of accounting, will likely provide the impetus necessary to catapult IAS into truly global use and acceptance. Furthermore, the recent U.S. SEC#s call for a fundamental shift in the philosophy underlying the U.S. accounting standard-setting process from the "rules-based" approach to the "principles-based" system (which has always been the hallmark of the International Accounting Standards) is generating a great deal of interest in these standards even in the U.S., thus paving the way for faster-than-expected global "convergence." Wiley IAS 2004 is the compact yet truly comprehensive quick-reference guide that accountants can depend on to assist in the understanding and preparing of financial statements presented in accordance with IAS/IFRS. This new edition includes complete coverage of all the standards and interpretations issued or revised by the International Accounting Standards Committee (IASC), as well as the International Accounting Standards Board (IASB). In addition, excerpts taken from published financial statements of companies around the globe reporting under IAS illustrate practical applications of the standards and provide comprehensive examples of footnote disclosures. Furthermore, appendices to the book incorporat


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