Eine vollständige Darstellung aller relevanten Standards des International Accounting Standards Committee (IASC) einschließlich einer Fülle von Hintergrundinformationen und Angaben zu klassischen Themen, die nicht durch IASC-Standards abgedeckt werden. IAS 99 beweist eindeutig den Bedarf nach Harmonisierung und Kompatibilität des internationalen Marktes.
Eine vollständige Darstellung aller relevanten Standards des International Accounting Standards Committee (IASC) einschließlich einer Fülle von Hintergrundinformationen und Angaben zu klassischen Themen, die nicht durch IASC-Standards abgedeckt werden. IAS 99 beweist eindeutig den Bedarf nach Harmonisierung und Kompatibilität des internationalen Marktes.
From the contents: 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. Construction Contracts. Property, Plant, and Equipment. Intangible Assets. Investments. Business Combinations and Consolidated Finanical Statements. Current Liabilities, Pensions, and Contingencies. 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 GAAP. Accounting for Inflation and Hyperinflation. Appendix. Index.
From the contents: 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. Construction Contracts. Property, Plant, and Equipment. Intangible Assets. Investments. Business Combinations and Consolidated Finanical Statements. Current Liabilities, Pensions, and Contingencies. 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 GAAP. Accounting for Inflation and Hyperinflation. Appendix. Index.
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