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.
International Accounting Standards Explained
📄 Viewing lite version
Full site ›
⌛ 🇫🇷 France pricing being fetched…
Prices will appear once fetched — usually within a few minutes.
View in:
🇺🇸 USA