WILEY IAS 2003: Interpretation and Application of International Accounting Standards

Publisher: John Wiley & Sons | ISBN: 0471227366 | edition 2002 | CHM | 1040 pages | 2,99 mb

Your one indispensable guide to IAS compliance
International Accounting Standards (IAS–with future pronouncements to be known as International Financial Reporting Standards, or IFRS) are receiving more attention than ever, having now been endorsed by the International Organization of Securities Commissions (IOSCO) and, most recently, by the European Union.

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 (and since comparative financials are required, users will generally need to begin this exercise in 2003, as a practical matter). These two events–coupled with the growing list of nations either formally adopting IAS or basing national standards on them, and with the ever-expanding group of major international companies choosing to report on that basis of accounting–will likely provide the impetus necessary to catapult IAS into truly global use and acceptance.

Wiley IAS 2003 is the compact yet truly comprehensive quick-reference guide that accountants can depend on to assist in the prepa- ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO’s "core set of standards" program, as well as all other extant requirements. In addition, the book offers in-depth coverage of the latest changes proposed by the newly constituted International Accounting Standards Board’s "improvements project," some of which will likely become effective by the end of 2003.

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