International Accounting Standards_

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This book has been prepared to provide a clear understanding of the concepts and practices of International Accounting. The contents are systematically organized into six chapters covering important areas such...

Name : International Accounting Standards_
Vendor : Prashant Publication
Type : M.Com. I | Sem IV | Paper 522 A
Barcode : 9789377761196

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INTERNATIONAL	XS	S	M	L	XL	XXL	XXXL
EUROPE	32	34	36	38	40	42	44
US	0	2	4	6	8	10	12
CHEST FIT (INCHES)	28"	30"	32"	34"	36"	38"	40"
CHEST FIT (CM)	716	76	81	86	91.5	96.5	101.1
WAIST FIR (INCHES)	21"	23"	25"	27"	29"	31"	33"
WAIST FIR (CM)	53.5	58.5	63.5	68.5	74	79	84
HIPS FIR (INCHES)	33"	34"	36"	38"	40"	42"	44"
HIPS FIR (CM)	81.5	86.5	91.5	96.5	101	106.5	111.5
SKORT LENGTHS (SM)	36.5	38	39.5	41	42.5	44	45.5

This book has been prepared to provide a clear understanding of the concepts and practices of International Accounting. The contents are systematically organized into six chapters covering important areas such as the evolution of multinational corporations, the structure and role of IFRS Foundation and IASB, presentation and disclosure standards, accounting for assets and liabilities, financial instruments, consolidation, foreign exchange, and international financial statement analysis.
The book aims to present complex international accounting standards in a simple, systematic, and student-friendly manner. It is specially designed for commerce and management students, helping them understand both the theoretical framework and practical implications of international financial reporting.

CHAPTER - 1..........................................................................................7
International Accounting Standards
1.1 An Overview of International Accounting
1.2 Environment, Stages for the Evolution of a Multinational Corporation
1.3 Users of International Accounting information and their Information Needs.
1.4 Structure of IFRS foundation and IASB
1.5 Standard setting process, IFR Standards issued till date
1.6 Differences between US GAAP and IFRS and their adoption
CHAPTER - 2......................................................................................36
Presentation and Disclosure
2.1 IAS 10 -- Events after the reporting period
2.2 IAS 20 -Accounting for government grants and Disclosure of government assistance.
2.3 IFRS 16 –Leases
CHAPTER - 3......................................................................................83
Accounting for Assets and Revenue
3.1 IAS 23 - Borrowing Costs,
3.2 IAS 40–Investment property,
3.3 IAS 41 – Agriculture,
3.4 IFRS 5 – Non- current assets held for sale and Discontinued operations
CHAPTER - 4.....................................................................................109
Accounting for Liabilities and Financial Instruments
4.1 IAS 12 – Income taxes
4.2 IAS 19 - Employee benefits
4.3 IFRS 2 – Share based payments
4.4 IAS 32 – Financial Instruments: Presentations CHAPTER - 5.....................................................................................138
Special Issues in International Accounting
5.1 IFRS 10: Consolidated Financial Statements,
5.2 IAS 21 - Effects of the Changes in Foreign Exchange Rates, Transfer Pricing
CHAPTER - 6.....................................................................................159
International Financial Statement Analysis
6.1 Introduction, need for analysis,
6.2 Techniques of analysis,
6.3 Prospective analysis
6.4 Factors affecting financial analysis. REFERENCES......................................................................................173