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International Reporting Standards Desk Reference
 IAS Toolkit: Overview, Interpretations, and Dictionary is a one-stop resource for accounting professionals that work in a global environment.
Table of Contents:
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.
People’s 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.
Authors: Roger Hussey, Audra Ong
Format: Hardcover, 400 pages, April 2005
Item #: 978-0-471-71450-X
Price: $85.00 (US)
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