| Table of Contents |
| Wiley IAS 2003—Interpretation and Application of International Accounting Standards |
| Preface |
| Chapter 1 | - | Introduction to International Accounting Standards |
| Chapter 2 | - | Balance Sheet |
| Chapter 3 | - | Income Statement, Statement of Changes in Equity, and Statement of Recognized Gains and Losses |
| Chapter 4 | - | Cash Flow Statement |
| Chapter 5 | - | Financial Instruments—Cash and Receivables |
| Chapter 6 | - | Inventory |
| Chapter 7 | - | Revenue Recognition, Including Construction Contracts |
| Chapter 8 | - | Property, Plant, and Equipment |
| Chapter 9 | - | Intangible Assets |
| Chapter 10 | - | Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property |
| Chapter 11 | - | Business Combinations and Consolidated Financial Statements |
| Chapter 12 | - | Current Liabilities, Provisions, Contingencies, and Events after the Balance Sheet Date |
| Chapter 13 | - | Financial Instruments—Long-Term Debt |
| Chapter 14 | - | Leases |
| Chapter 15 | - | Income Taxes |
| Chapter 16 | - | Employee Benefits |
| Chapter 17 | - | Stockholders' Equity |
| Chapter 18 | - | Earnings Per Share |
| Chapter 19 | - | Interim Financial Reporting |
| Chapter 20 | - | Segment Reporting |
| Chapter 21 | - | Accounting Changes and Correction of Errors |
| Chapter 22 | - | Foreign Currency |
| Chapter 23 | - | Related-Party Disclosures |
| Chapter 24 | - | Specialized Industries |
| Chapter 25 | - | Inflation and Hyperinflation |
| Chapter 26 | - | Government Grants |
| Appendix A | - | Disclosure Checklist |
| Appendix B | - | Illustrative Financial Statements Presented Under IAS |
| Appendix C | - | Comparison of IAS, US GAAP, and UK GAAP |
| Index |
| List of Tables |
| List of Exhibits and Examples |
| List of Sidebars |