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Anotace knihy

International Accounting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements. It offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also a discussion of the IASC Framework for the Preparation and Presentation of Financial Statements. The framework provides a foundation for the development of new standards and is used as reference for applying IAS in the absence of detailed application guidance.

Parametry knihy

Zařazení knihy Knihy v angličtině Society & social sciences Society & culture: general Social issues & processes

• Plný název: International Accounting Standards Explained
• Autor: International Accounting Standards Committee
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 484
• EAN: 9780471720379
• ISBN: 0471720372
• ID: 04893375
• Nakladatelství: John Wiley & Sons Inc
• Hmotnost: 820 g
• Rozměry: 244 × 174 × 28 mm
• Datum vydání: 23. October 2000

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