Descriptive Accounting: IFRS Focus 22nd Edition
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).
The book attempts to provide an accounting basis against which professional accounting publications can be assessed; review such publications critically, and identify possible shortcomings; and focus on the nucleus of the publications and supply specific related examples. It is suitable for third-year and postgraduate students, as well as practising accountants.
Table of contents
Part A
Chapter 1: - The South African regulatory framework
Chapter 2: - The Conceptual Framework
Chapter 3: - IAS 1 and IFRIC 17 Presentation of financial statements
Chapter 4: - IAS 2 and Circular 09/2006 Inventories
Chapter 5: - IAS 7 Statement of cash flows
Chapter 6: - IAS 8 Accounting policies, changes in accounting estimates and errors
Chapter 7: - IAS 10 Events after the reporting period
Chapter 8: - IAS 12; FRP 1 and IFRIC 23 Income taxes
Chapter 9: - IAS 16; SIC 29 and IFRIC 1 Property, plant and equipment
Chapter 10: - IAS 19; IFRIC 14 and FRP 3 Employee benefits
Chapter 11: - IAS 21 The effects of changes in foreign exchange rates
Chapter 12: - IAS 23 Borrowing costs
Chapter 13: - IAS 24 Related party disclosures
Chapter 14: - IAS 36 Impairment of assets
Chapter 15: - IAS 37; IFRIC 1, 5, 6 and 21 Provisions, contingent liabilities and contingent assets
Chapter 16: - IAS 38; SIC 32; IFRIC 12 and SIC 29 Intangible assets
Chapter 17: - IAS 40 Investment property
Chapter 18: - IFRS 2 and FRP 2 Share-based payment
Chapter 19: - IFRS 5 Non-current assets held for sale, and discontinued operations
Chapter 20: - IAS 32; IFRS 7; IFRS 9 and IFRIC 19 Financial instruments
Chapter 21: - IFRS 13 Fair value measurement
Chapter 22: - IFRS 15 Revenue from contracts with customers
Chapter 23: - IFRS 16 Leases
Part B
Chapter 24: - 24 IAS 27; IFRS 10 and IFRS 12 Consolidated and separate financial statements
Chapter 25: - IAS 28 and IFRS 12 Investments in associates and joint ventures
Chapter 26: - IFRS 3 Business combinations
Chapter 27: - IFRS 11 and IFRS 12 Joint arrangements
Chapter 28: - Financial reporting for small and medium-sized entities
