Wiley IAS 2001 : interpretation and application
Barry J. Epstein, Abbas Ali Mirza
Abstract
Barry J. Epstein, Abbas Ali Mirza
Abstract
Introduction to International Accounting Standards Balance Sheet Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses Cash Flow Statements Cash, Receivables, and Financial Instruments Inventory Revenue Recognition, Including Construction Contract Accounting Property, Plant, and Equipment Intangible Assets Investments Business Combinations and Consolidated Financial Statements Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date Long-Term Debt Accounting for Leases Accounting for Income Taxes Accounting for Employee Benefits Stockholders' Equity Earnings Per Share Interim Financial Reporting Segment Reporting Accounting Changes and Correction of Fundamental Errors Foreign Currency Related-Party Disclosures Specialized Industry Accounting Accounting for Inflation and Hyperinflation Government Grants Appendix: Disclosure Checklist Index.
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Introduction to International Accounting Standards Balance Sheet Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses Cash Flow Statements Cash, Receivables, and Financial Instruments Inventory Revenue Recognition, Including Construction Contract Accounting Property, Plant, and Equipment Intangible Assets Investments Business Combinations and Consolidated Financial Statements Current Liabilities, Provisions, Contingencies, and Events After the Balance Sheet Date Long-Term Debt Accounting for Leases Accounting for Income Taxes Accounting for Employee Benefits Stockholders' Equity Earnings Per Share Interim Financial Reporting Segment Reporting Accounting Changes and Correction of Fundamental Errors Foreign Currency Related-Party Disclosures Specialized Industry Accounting Accounting for Inflation and Hyperinflation Government Grants Appendix: Disclosure Checklist Index.
Key concepts: Accounting, Cash flow statement, Balance sheet, Financial accounting, Business, Mark-to-market accounting, Accounting standard, Revenue recognition