Descriptive Accounting IFRS Focus 21th Ed
The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).
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Product description
The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).
Table of contents
- Table of acronyms
- Index of Accounting Standards
Chapter 1: - The South African regulatory framework
Chapter 2: - The Conceptual Framework
Chapter 3: - Presentation of financial statements
Chapter 4: - Inventories
Chapter 5: - Statement of cash flows
Chapter 6: - Accounting policies, changes in accounting estimates and errors
Chapter 7: - Events after the reporting period
Chapter 8: - Income taxes
Chapter 9: - Property, plant and equipment
Chapter 10: - Employee benefits
Chapter 11: - Government grants and government assistance
Chapter 12: - The effects of changes in foreign exchange rates
Chapter 13: - Borrowing costs
Chapter 14: - Related party disclosures
Chapter 15: - Financial reporting in hyperinflationary economies
Chapter 16: - Earnings per share
Chapter 17: - Interim financial reporting
Chapter 18: - Impairment of assets
Chapter 19: - Provisions, contingent liabilities and contingent assets
Chapter 20: - Intangible assets
Chapter 21: - Investment property
Chapter 22: - Share-based payment
Chapter 23: - Non-current assets held for sale, and discontinued operations
Chapter 24: - Operating segments
Chapter 25: - Financial Instruments
Chapter 26: - Fair value measurement
Chapter 27: - Revenue from contracts with customers
Chapter 28: - Leases
Chapter 29: - Consolidated and separate financial statements
Chapter 30: - Investments in associates and joint ventures
Chapter 31: - Business combinations
Chapter 32: - Joint arrangements
Chapter 33: - Financial reporting for small and medium-sized entities
