Wiley IAS is the compact yet truly comprehensive quick-reference guide that accountants can depend on to assist in the understanding and preparing of financial statements presented in accordance with IAS/IFRS. This new edition includes complete coverage of all the standards and interpretations issued or revised by the International Accounting Standards Committee (IASC), as well as the International Accounting Standards Board (IASB). In addition, excerpts taken from published financial statements of companies around the globe reporting under IAS illustrate practical applications of the standards and provide comprehensive examples of footnote disclosures. Furthermore, appendices to the book incorporating illustrative financial statements presented under IAS/IFRS, an IAS/IFRS checklist, and a table outlining comparisons of the salient provisions of IAS/IFRS to both U.S. GAAP and UK GAAP requirements enhance the practical utility of this book. 1, First-Time Adoption of International Financial Reporting Standards. In addition, the book offers in-depth coverage of the latest changes made to extant standards by the IASB’s “Improvements

• IFRS 1, First-Time Adoption of international Financial Reporting Standards
• IAS 10, Events After the Balance Sheet Date
• IAS 32, Financial Instruments: Disclosure and Presentation
• IAS 33, Earnings Per Share
• IAS 34, Interim Financial Reporting
• IAS 35, Discontinuing Operations
• IAS 36, Impairment of Assets
• IAS 37, Provisions, Contingent Liabilities, and Contingent Assets
• IAS 38, Intangible Assets
• IAS 39, Financial Instruments: Recognition and Measurement
• IAS 39 Implementation Guidance: Questions and Answers
• IAS 40, Investment Property
• IAS 41, Agriculture