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International Accounting Standards Explained by International Accounting Standards Commi

International Accounting Standards Explained

by International Accounting Standards Commi
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Book cover type: Hardcover
  • ISBN13: 9780471720379
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Wiley
  • Publisher Imprint: Wiley
  • Publication Date:
  • Pages: 484
  • Original Price: GBP 75.0
  • Language: English
  • Edition: N/A
  • Item Weight: 663 grams
  • BISAC Subject(s): International / Accounting and Accounting / General

International Accouting 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.

The International Accounting Standards Committee (IASC) is an independent organisation, established in 1973 with the objective of harmonising the accounting principles that are used by businesses and other organisations throughout the world. as currently constituted, membership includes 153 professional accounting bodies in 112 countries representing 2 million accountants. The board of ISAC has 16 members and is responsible for developing and approving Internation Accounting Standards.

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