International Accounting Standards 1991/1992 : the foll text of all International Accounting Standards extant at 1 January, 1991.
Description
467 pages ; [28] cm
ISBN
0905625056 9780905625058
Alternate Call Number
B 335 INT
Summary
The full text of all International Accounting Standards extant at 1 January 1991.
Note
Price : NLG Supplier : Nedbook, Amsterdam; International Accounting Standards Committee 167 Fleet Street London EC4A 2ES, England Tel.: 0044/71/353-0565 Fax : 0044/71/353-0562.
Formatted Contents Note
Introduction ; Statement of intent Comparability of financial statements ; Preface to statements of International Accounting Standards ; Framework for the preparation and presentation of financial statements ; INTERNATIONAL ACCOUNTING STANDARDS: IAS 1 Disclosure of accounting policies ; IAS 2 Valuation and presentation of inventories in the context of the historical cost system ; IAS 3 Consolidated financial statements ; IAS 4 Depreciation accounting ; IAS 5 Information to be disclosed in financial statements ; IAS 7 Statement of changes in financial position ; IAS 8 Unusual and prior period items and changes in accounting policies ; IAS 9 Accounting for research and development activities ; IAS 10 Contingencies and events occurring after the balance sheet date ; IAS 11 Accounting for construction contracts ; IAS 12 Accounting for taxes on income ; IAS 13 Presentation of current assets and current liabilities ; IAS 14 Reporting financial information by segment ; IAS 15 Information reflecting the effects of changing prices ; IAS 16 Accounting for property, plant and equipment ; IAS 17 Accounting for leases ; IAS 18 Revenue recognition ; IAS 19 Accounting for retirement benefits in the financial statements of employers ; IAS 20 Accounting for government grants and disclosure of government assistance ; IAS 21 Accounting for the effects of changes in foreign exchange rates ; IAS 22 Accounting for business combinations ; IAS 23 Capitalisation of borrowing costs ; IAS 24 Related party disclosures ; IAS 25 Accounting for investments ; IAS 26 Accounting and reporting by retirement benefit plans ; IAS 27 Consolidated financial statements and accounting for investments in subsidiaries ; IAS 28 Accounting for investments in associates ; IAS 29 Financial reporting in hyperinflationary economies ; IAS 30 Disclosures in the financial statements of banks and similar financial institutions ; IAS 31 Financial reporting of interests in joint ventures.