商品詳細

For many years the International Accounting Standards Committee (IASC) has been working to develop a set of accounting standards which can be used to bring about uniformity in financial reporting around the world. This book provides the tools for understanding those standards and offers advice on how to use and implement them. It offers a complete listing of all relevant IASC standards, including background information and practical guidance on all the traditional US and UK GAAP topics that are not covered by IASC standards. In addition, there is coverage of IAS format exposure drafts and Statements of Position (SOPs), a demonstration of the need for increased harmonization and comparability in the global marketplace, and detailed, complex "real-world" examples.