Wiley IAS 2004:

Epstein, Barry Jay, 1946-

Wiley IAS 2004: interpretation and application of international accounting and financial reporting standards / Barry J. Epstein and Abbas Ali Mirza. - 1st ed. - New Jersey : John Wiley & Sons, c2004 - 1,094 p. ; 23 cm.

At head of title: Wiley IAS 2003

Index.

Introduction to international accounting standards -- Balance sheet -- Income statement, statement of changes in equity, and statement of recognized gains and losses -- Cash flow statements -- Financial instruments--cash and receivables -- Inventory -- Revenue recognition, including construction contracts -- Property, plant, and equipment -- Intangible assets -- Interests in financial instruments, associates, joint ventures, and investments 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 finanicial reporting standards

0471473022 : 3,050 Baht


Accounting--Standards
Financial statements--Standards
International business enterprises--Accounting--Standards

657 / E64I 2004