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Descriptive Accounting IFRS Focus 20th edition

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

Publication Language: English
Print
R1,067.08
Quantity
In Stock
Published:
ISBN/ISSN: 9780409124569

Product details

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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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