Страниц: [не указано] ISBN: 0471227374 Book DescriptionThe International Language has Emerged?You Need Wiley IAS As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its standards in practices, the need to understand the new standards increases. Wiley IAS 2003 provides the tools for understanding those standards and offers expertise on how to use and implement them. The new standard on accounting for agricultural operations, IAS 41, will be covered in detail. As finalized, this differs in some important regards from the exposure draft preceding it, and is the first comprehensive standard on this subject promulgated by any major accounting standard-setting body. The book also illustrates: Important drafts on other specialized industries?such as insurance and extractive industries?which have been produced by the IASC. SIC interpretations: new interpretive guidance that continues to be produced by the IASC's...
