8442212
9789589774663
Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation.All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.Cairns, David is the author of 'Estandares Internacionales de Informacion Financiera/International Financial Reporting Standards: A Practical Guide / Guia Practica (Spanish Edition)', published 2006 under ISBN 9789589774663 and ISBN 9589774660.
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