In covering such a wide area as international accounting regulation, we have been greatly assisted by students and professors at the University of Windsor. Special thanks go to our research assistants, James Carlton and Joshua Tarantola, who spent many hours enmeshed with accounting standards.

Finally, our gratitude is given to Rene Caroline Balan and her team for seeing the manuscript through the editing stages to final publication.

Accounting standards in this book with chapter numbers

IAS means International Accounting Standard, and IFRS means International Financial Reporting Standard. They have equal authority. Standards


IAS 1 Presentation of Financial Statements


IAS 2 Inventories


IAS 7 Statement ...

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