International Accounting Standards : A Practical Guide,9780821349991

International Accounting Standards : A Practical Guide

by ;
Edition: 2nd
ISBN13: 9780821349991
ISBN10: 0821349996
Format: Paperback
Pub. Date: 2001-11-01
Publisher(s): World Bank
List Price: $22.00

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Summary

This book summarizes each International Accounting Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2000. This publication has been published previously in Russian-English and French-English editions. The second edition is the only English only version of this publication.

Table of Contents

Preface vii
Introduction ix
Transparency in Financial Statements
1(4)
Framework For the Preparation and Presentation of Financial Statements
5(3)
Presentation of Financial Statements (IAS 1)
8(7)
Inventories (IAS 2)
15(3)
Cash Flow Statements (IAS 7)
18(6)
Net Profit or Loss for the Period, Fundamental Errors, and Changes In Accounting Policies (IAS 8)
24(4)
Events After the Balance Sheet Date (IAS 10)
28(3)
Construction contracts (IAS 11)
31(4)
Income Taxes (IAS 12)
35(5)
Segment Reporting (IAS 14)
40(5)
Information Reflecting the Effects of Changing Prices (IAS 15)
45(4)
Property, Plant and Equipment (IAS 16)
49(4)
Leases (IAS 17)
53(5)
Revenue (IAS 18)
58(3)
Employee Benefits (IAS 19)
61(4)
Accounting For Government Grants and Disclosure of Government Assistance (IAS 20)
65(4)
The Effects of Changes in Foreign Exchange Rates (IAS 21)
69(4)
Business Combinations (IAS 22)
73(4)
Borrowing Costs (IAS 23)
77(4)
Related Party Disclosures (IAS 24)
81(3)
Accounting and Reporting By Retirement Benefit Plans (IAS 26)
84(3)
Consolidated Financial Statements and Accounting for Investments in Subsidiaries (IAS 27)
87(4)
Accounting for Investments in Associates (IAS 28)
91(4)
Financial Reporting in Hyper-Inflationary Economies (IAS 29)
95(4)
Disclosures in the Financial Statement of Banks and Similar Financial Institutions (IAS 30)
99(7)
Financial Reporting of Interests in Joint Ventures (IAS 31)
106(6)
Financial Instruments: Disclosure and Presentation (IAS 32)
112(12)
Earnings Per Share (IAS 33)
124(5)
Interim Financial Reporting (IAS 34)
129(5)
Discontinuing Operations (IAS 35)
134(4)
Impairment of Assets (IAS 36)
138(3)
Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
141(5)
Intangible Assets (IAS 38)
146(4)
Financial Instruments: Recognition and Measurement (IAS 39)
150(6)
Investment Property (IAS 40)
156(5)
Appendix I Currently Valid IASC Standards 161(2)
Appendix II Currently Valid IASC Interpretations 163(1)
Appendix III IAS Required Disclosure in Financial Statements of Banks--By Risk Category 164(7)
Bibliography 171

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