Wiley Ias 2003(c) Interpretation and Application of International Accounting Standards

WILEY IAS 2003: Interpretation and Application of International Accounting Standards

ISBN: 0471227366
EAN: 2147483647

Year: 2005
Pages: 147

Authors: Barry J. Epstein, Abbas A. Mirza, Abbas Ali Mirza

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Table of Contents
BackCover
Wiley IAS 2003 - Interpretation and Application of International Accounting Standards
Preface
Chapter 1: Introduction to International Accounting Standards
Appendix A: Current International Accounting Standards (IFRS) and SIC (IFRIC)
Appendix B: The IOSCO Recommendations for the Use of International Accounting Standards
Appendix C: Case Study Illustrating Possible Supplemental Treatments Under the IOSCO Recommendations
Appendix D: US GAAP Reconciliation and Restatement - Case Study
Chapter 2: Balance Sheet
Definitions of Terms
Concepts, Rules, and Examples
Chapter 3: Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses
Definitions of Terms
Concepts, Rules, and Examples
Chapter 4: Cash Flow Statement
Definitions of Terms
Concepts, Rules, and Examples
Chapter 5: Financial Instruments - Cash and Receivables
Definitions of Terms
Concepts, Rules, and Examples
Financial Instruments Other Than Cash and Receivables
Chapter 6: Inventory
Definitions of Terms
Concepts, Rules, and Examples
Benchmark Methods of Inventory Costing
Chapter 7: Revenue Recognition, Including Construction Contracts
Definitions of Terms
Concepts, Rules, and Examples
Construction Contract Accounting Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Appendix Accounting Under Special Situations - Guidance From Us Gaap
Chapter 8: Property, Plant, and Equipment
Definitions of Terms
Concepts, Rules, and Examples
Chapter 9: Intangible Assets
Definitions of Terms
Concepts, Rules, and Examples
Chapter 10: Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
Definitions of Terms
Concepts, Rules, And Examples
Appendix Schematic Summarizing Treatment of Investment Property (Source: IAS 40, Appendix A)
Chapter 11: Business Combinations and Consolidated Financial Statements
Definitions of Terms
Concepts, Rules, and Examples
Chapter 12: Current Liabilities, Provisions, Contingencies, and Events after the Balance Sheet Date
Definitions of Terms
Concepts, Rules, and Examples
Chapter 13: Financial Instruments - Long-Term Debt
Definitions of Terms
Concepts, Rules, and Examples
Chapter 14: Leases
Definitions of Terms
Concepts, Rules, and Examples
Disclosure Requirements Under IAS 17
Appendix A: Special Situations Not Yet Addressed by IAS 17 but Which Have been Interpreted Under US GAAP
Appendix B: Leveraged Leases Under US GAAP
Chapter 15: Income Taxes
Definitions of Terms
Concepts, Rules, and Examples
Appendix: Accounting for Income Taxes in Interim Periods
Chapter 16: Employee Benefits
Definitions of Terms
Concepts, Rules, and Examples
Chapter 17: Stockholders Equity
Concepts, Rules, and Examples
Appendix A: Illustration of Financial Statement Presentation Under US GAAP
Appendix B: Additional Guidance Under US GAAP
Definitions of US GAAP Terms
Concepts, Rules, and Examples
Chapter 18: Earnings Per Share
Definitions of Terms
Concepts, Rules, and Examples
Chapter 19: Interim Financial Reporting
Definitions of Terms
Concepts, Rules, and Examples
Chapter 20: Segment Reporting
Definitions of Terms
Concepts, Rules, and Examples
Chapter 21: Accounting Changes and Correction of Errors
Definitions of Terms
Concepts, Rules, and Examples
Chapter 22: Foreign Currency
Definitions of Terms
Concepts, Rules, and Examples
Chapter 23: Related-Party Disclosures
Definitions of Terms
Concepts, Rules, and Examples
Chapter 24: Specialized Industries
Concepts, Rules, and Examples
Accounting and Reporting by Retirement Benefit Plans
Definitions of Terms
Concepts, Rules, and Examples
Agriculture
Definitions of Terms
Concepts, Rules, and Examples
Extractive Industries
Accounting for Insurance Contracts
Chapter 25: Inflation and Hyperinflation
Definitions of Terms
Inflation Adjusted Financial Reporting
Financial Reporting in Hyperinflationary Economies
Appendix Monetary vs. Nonmonetary Items
Chapter 26: Government Grants
Definitions of Terms
Concepts, Rules and Examples
Appendix A: Disclosure Checklist
General
Balance Sheet
Income Statement
Cash Flow Statement
Statement of Changes in Equity
Notes to the Financial Statements
Interim Financial Statements
Disclosures for Banks and Similar Financial Institutions (IAS 30)
Agriculture
Appendix B: Illustrative Financial Statements Presented Under IAS
Appendix C: Comparison of IAS, US GAAP, and UK GAAP
Index
Index_B
Index_C
Index_D
Index_E
Index_F
Index_G
Index_H
Index_I
Index_J
Index_K
Index_L
Index_M
Index_N
Index_O
Index_P
Index_Q
Index_R
Index_S
Index_T
Index_U
Index_V
Index_W
Index_Y
List of Tables
List of Exhibits and Examples
List of Sidebars