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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.

Publication Language: English
Print
R801.60
Quantity
In Stock
Published:
ISBN/ISSN: 9780409103533

Product details

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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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