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Reporting Standards, or IFRS) are receiving more attention than ever, having now .. IAS: Interpretation and Application of International Accounting Standards . WILEY IAS Interpretation and Application of International Accounting Standards [Barry J. Epstein, Abbas A. Mirza, Abbas Ali Mirza] on giuliettasprint.konfer.eu
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Abacus, 39 2 , Unable to display preview. This result supports our hypothesis H4. Regarding the other variables, neither culture CULT , nor the existence of a capital market ECM and the openness to the outside IDF can depict any noticeable major difference between the two sets of countries. Wiley International Accounting Standards provides the tools for understanding those standards and offers expertise on how to use and implement them. Keywords: Developing countries, International financial reporting standards, Institutional environment.
Wiley IAS is the compact yet truly comprehensive quick-reference guide that accountants can depend on to assist in the prepa- ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO's "core set of standards" program, as well as all other extant requirements.
In addition, the book offers in-depth coverage of the latest changes proposed by the newly constituted International Accounting Standards Board's "improvements project," some of which will likely become effective by the end of More than ever before, every accountant or corporate financial official involved in-or contemplating-registration in foreign securities markets now needs the guidance offered in this book.
Written by a team of practicing CPAs with in-depth international experience in applying IAS, this guide includes meaningful real-world examples and interpretive insights into the requirements of all current, and proposed, IAS. New for expanded examples of financial statements prepared under IAS, with extensive informative disclosures, and a comprehensive comparison of IAS to both U. GAAP and U. GAAP requirements.
Also included is a comprehensive, updated disclosure checklist. Convert currency.
Add to Basket. Book Description Audio Book CD. Condition: New. Seller Inventory nf More information about this seller Contact this seller. Epstein; Abbas A. Epstein ; Abbas A.