Financial Accounting
The sixth edition of this well-established title has been completely revised and updated in line with current financial reporting techniques and sound disclosure practice.
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Product description
The sixth edition of this well-established title has been completely revised and updated in line with current financial reporting techniques and sound disclosure practice.
Table of contents
SECTION A - Accounting Principles
Chapter 1 - Financial reporting: The environment
Chapter 2 - The accounting Framework: Objectives and qualitative characteristics
Chapter 3 - The accounting Framework: The elements of financial statements
Chapter 4 - Presentation of financial statements
Chapter 5 - Revenue recognition
SECTION B - Corporate Reporting: Statutory Requirements
Chapter 6 - Close corporations
Chapter 7 - Issue and repurchase of shares
Chapter 8 - Statutory requirements: Annual financial statements of companies
Chapter 9 - Interim financial reporting
Chapter 10 - Corporate governance and related parties
SECTION C - Business Expansion
Chapter 11 - Aspects of expansion and branch accounting
Chapter 12 - Holding and subsidiary companies
Chapter 13 - Group statements: Principles and methodology
Chapter 14 - Group statements: Problem areas
Chapter 15 - Associates and joint ventures
Chapter 16 - International operations
Chapter 17 - Segmental reporting
SECTION D - Reporting Issues
Chapter 18 - Inventories
Chapter 19 - Long-term construction projects
Chapter 20 - Cash flow statements
Chapter 21 - Financial instruments
Chapter 22 - Deferred taxation
Chapter 23 - Accounting policies, changes in accounting estimates and errors
Chapter 24 - Earnings per share
Chapter 25 - Leases
Appendix A: - Terminology
Chapter 26 - Property, plant and equipment
Chapter 27 - Property developments
Chapter 28 - Goodwill and other intangibles
Chapter 29 - Provisions, contingencies and events after the balance sheet date
Chapter 30 - Accounting under inflationary conditions
SECTION E - Valuation Issues
Chapter 31 - Analysis and interpretation of financial statements
Chapter 32 - The JSE Securities Exchange
Chapter 33 - Valuations
Chapter 34 - Mergers and acquisitions
Chapter 35 - Reconstructions
Chapter 36 - Liquidations
- Index
