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Gripping GAAP 2024 / 25

Gripping GAAP simplifies the IFRSs for students.

Publication Language: English

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ISBN/ISSN: 9781776177585
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Product description

Gripping GAAP simplifies the IFRSs for students.

 

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Table of contents

Chapter 1: - The reporting environment

Chapter 2: - The conceptual framework for financial reporting

Chapter 3: - Presentation of financial statements

Chapter 4: - Revenue from contracts with customers

Chapter 5: - Taxation: various types and current income tax

Chapter 6: - Taxation: deferred taxation

Chapter 7: - Property, plant and equipment: the cost model

Chapter 8: - Property, plant and equipment: the revaluation model

Chapter 9: - Intangible assets and purchased goodwill

Chapter 10: - Investment properties

Chapter 11: - Impairment of assets

Chapter 12: - Non-current assets held for sale and discontinued operations

Chapter 13: - Inventories

Chapter 14: - Borrowing costs

Chapter 15: - Government grants and government assistance

Chapter 16: - Leases: lessee accounting

Chapter 17: - Leases: lessor accounting

Chapter 18: - Provisions, contingencies and events after the reporting period

Chapter 19: - Employee benefits

Chapter 20: - Foreign currency transactions

Chapter 21: - Financial instruments: general principles

Chapter 22: - Financial instruments: hedge accounting

Chapter 23: - Share capital: equity instruments and financial liabilities

Chapter 24: - Earnings per share

Chapter 25: - Fair value measurement

Chapter 26: - Accounting policies, estimates and errors

Chapter 27: - Statement of cash flows

Chapter 28: - Financial analysis and interpretation