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Introduction to IFRS 9th Ed

The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).

Publication Language: English

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ISBN/ISSN: 9781776174683
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Product description

The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).

From an academic point of view, the publication targets second-year students in the professional accounting programmes at SAICA-accredited universities in South Africa.

 

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Table of contents

1 - The Conceptual Framework: Conceptual Framework for Financial Reporting 2018

2 - Presentation of financial statements: IAS 1

3 - Inventories: IAS 2

4 - Statement of cash flows: IAS 7

5 - Accounting policies, changes in accounting estimates, and errors: IAS 8

6 - Events after the reporting period: IAS 10

7 - Income taxes: IAS 12

8 - Property, plant and equipment: IAS 16

9 - Leases: IFRS 16

10 - Revenue from contracts with customers: IFRS 15

11 - Employee benefits: IAS 19

12 - The effects of changes in foreign exchange rates: IAS 21

13 - Impairment of assets: IAS 36

14 - Provisions, contingent liabilities and contingent assets: IAS 37; IFRIC 1

15 - Intangible assets: IAS 38

16 - Investment property: IAS 40

17 - Financial instruments: IFRS 9; IAS 32; IFRS 7

18 - Companies Act: Companies Act 2008 (Act 71 of 2008) as amended by the Companies Amendment Act 2011 (Act 3 of 2011)