Wiley IAS 2002

No. 1: Introduction to international accounting standards. Appendix A: Current international accounting standards and SIC. Appendix B: The IOSCO recommendations for the use of international accounting standards. Appendix C: Case study illustrating possible supplemental treatments under the IOSCOAs recommendations. Appendix D: US GAAP reconciliation and restatement; balance sheet; income statement, statement of changes in equity, and statement of recognized gains and losses; cash flow statements; financial instruments, cash and receivables; inventory; revenue recognition, including construction contract accounting. Appendix: accounting under special situations, guidance from US GAAP; property, plant, and equipment; intangible assets; financial instruments, investments in joint ventures, associates, and investment property. Appendix: schematic summarizing treatment of investment property; business combinations and consolidated financial statements; current liabilities, provisions, contingencies, and events after the balance sheet date; financial instruments, long-term debt; accounting for leases. Appendix A: Special situations not yet addressed by IAS 17. Appendix B: Leveraged leases; accounting for income taxes. Appendix: accounting for income taxes in interim periods; accounting for employee benefits; stockholders' equity. Appendix A: Illustration of financial statement presentation. Appendix B: Additional guidance under US GAAP. earnings per share; interim financial reporting; segment reporting; accounting changes and correction of fundamental errors; foreign currency. Appendix: additional guidance from US GAAP; related-party disclosures; specialized industry accounting; accounting for inflation and hyperinflation. Appendix: monetary vs. nonmonetary items; government grants. Appendix: Disclosure checklist.