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• Hussey, Roger - International financial reporting standards desk reference: overview, guide and dictionary.

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Contenido

IAS Toolkit: Overview, Interpretations, and Dictionary is a one-stop resource for accounting professionals that work in a global environment. It features three convenient parts: an overview of the International Accounting Standards Board (IASB); a summary of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), and a dictionary of international accounting terms with a strong emphasis on terms used by the IASB.

   INDICE: FOREWORD. PREFACE. ACKNOWLEDGMENTS. Part One: OVERVIEW: STANDARD SETTING NATIONALLY AND GLOBALLY. CHAPTER 1: The Growth of National Standards. Early Developments. The Advent of Regulation. CHAPTER 2: Developing International Accounting Standards. The Emergence of National Similarities. The Impetus for Global Standards. The International Accounting Standards Committee. CHAPTER 3: The International Accounting Standards Board. Formation of the IASB. Structure of the IASB. Funding and Operation of the IASB. Enforcement. The Path to Convergence. CHAPTER 4: Internationalization and the G4+1 Countries. Introduction. Australia and New Zealand. Canada. United Kingdom. United States. CHAPTER 5: Different Views of Convergence. Introduction. Japan. Malaysia. Peoples Republic of China. Taiwan, Republic of China. Islamic Finance and Standard Setting. CHAPTER 6: Responding to Internationalization. Progress and Problems. Effects and Action. CHAPTER 7: The Role of the Accountant. The Ripple Effect. The Main Changes. The Link with Corporate Governance. Final Check. Bibliography. Part Two: GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS. Introduction to the Guide. Framework for the Preparation and Presentation of Financial Statements. Summary of Individual Standards. Part Three: DICTIONARY. How to Use the Dictionary. Dictionary. APPENDIX A: List of Acronyms. APPENDIX B: Accounting Standard Setting Bodies. INDEX. Controllers and accounting managers working in a global environment

Detalles del artículo

• Páginas : 400
• Editorial : John Wiley & Sons
• Idioma : Inglés
• Fecha de Publicación : 01/05/2005
• ISBN: 9780471714507
• Encuadernación : Cartoné
• Nº Volúmenes : 1
• País de Publicación : Reino Unido (INGLATERRA)
• Lugar de Publicación : West Sussex