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As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its uniform standards in practices worldwide, the need to understand the new standards increases. Wiley IAS 2001 provides the tools for understanding those standards and offers expertise on how to use and implement them. Up-to-date coverage of IAS formal exposure drafts and Statements of Position (SOPs). Demonstrates the need for increased harmonization and comparability in the global marketplace Provides detailed, complex "real world" examples Wiley IAS 2001 provides a complete listing of all relevant IASC standards, including background information and practical guidance on all the traditional U.S and U.K GAAP topics that are not covered by IASC standards