1992•Medical Entomology and ZoologyRequires access
Wiley IAS 2000 : Interpretation and Application of International Accounting Standards 2000
Barry J. Epstein, Abbas Ali Mirza, 亜起 藤沼, Sir Bryan Carsberg
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Abstract
Chapter 1. Introduction to International Accounting Standards Chapter 2. Balance Sheet Chapter 3. Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses Chapter 4. Cash Flow Statement Chapter 5. Financial Instruments Cash and Receivables Chapter 6. Inventory Chapter 7. Revenue Recognition, Including Construction Contracts Chapter 8. Property, Plant, and Equipment Chapter 9. Intangible Assets Chapter 10. Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property Chapter 11. Business Combinations and Consolidated Financial Statements Chapter 12. Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date Chapter 13. Financial Instruments Long-Term Debt Chapter 14. Leases Chapter 15. Income Taxes Chapter 16. Employee Benefits Chapter 17. Stockholders' Equity Chapter 18. Earnings Per Share Chapter 19. Interim Financial Reporting Chapter 20. Segment Reporting Chapter 21. Accounting Changes and Correction of Errors Chapter 22. Foreign Currency Chapter 23. Related-Party Disclosures Chapter 24. Specialized Industries Chapter 25. Inflation and Hyperinflation Chapter 26. Government Grants Appendix A. Disclosure Checklist Appendix B. Illustrative Financial Statements Presented under IAS Appendix C. Comparison of IAS, US GAAP, and UK GAAP Index.