TY - BOOK AU - Epstein,Barry Jay AU - Mirza,Abbas Ali TI - Wiley IAS 2004: interpretation and application of international accounting and financial reporting standards SN - 0471473022 : U1 - 657 PY - 2004/// CY - New Jersey PB - John Wiley & Sons KW - Accounting KW - Standards KW - Financial statements KW - International business enterprises N1 - 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 ER -