International Accounting Standards Guide - Photocopy Series

Author: David Alexander
Publisher:
Publish Date: 2004-01-01
Features: In the process of globalization of the capital markets, international accounting standards have been adopted by an increasing number of countries and multinational companies. In response to this reality, this book provides a detailed exposition and analysis of the International Accounting Standards (IAS) issued by the International Accounting Standards Board (IASB). The book includes practical guidance for readers in the form of "Author's Comments," key point analysis, cases and charts, emphasis on key articles, and an index of related announcements. As a guide closely aligned with current realities, this book has the following unique features:
- Comprehensive analysis of the challenges faced by the International Accounting Standards Board, including the European Commission's requirement for all listed companies on the stock exchanges of EU member states to comply with international accounting standards and U.S. Generally Accepted Accounting Principles (GAAP) regarding consolidated financial statements.
- New insights into the International Accounting Standards Board's business combination project and its collaboration with the Financial Accounting Standards Board (FASB).
- A new graphical summary of the key requirements of International Accounting Standard No. 39 (Financial Instruments).
- Further guidance on financial reporting and disclosure matters based on the International Accounting Standards Board's Standing Interpretations Committee's Interpretation No. 30 (SIC-30).