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International Accounting Standards Explained. 国際会計基準委員会編 国際会計基準の解説
・ISBN 978-0-471-72037-9 paper US$ 134.00
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| 著者・編者 | International Accounting Standards Committee, |
|---|---|
| 出版社 | (Wiley, US) |
| 出版年月 | 2000 |
| ページ数 | 473 pp. |
| 言語 | ENG |
| ニュース番号 | ＜465-564 467-710＞ |
解説
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.
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.