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GAAP: Graded Questions 2017

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eBook
ISBN/ISSN: 9780409124835
Published: November 01, 2016
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R591.31
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ISBN/ISSN: 9780409124651
Published: December 21, 2016
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R591.31
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GAAP: Graded Questions is a leading book of questions on financial accounting, used by prominent academic institutions countrywide. It has been carefully designed to take the student from zero to hero in a few easy steps: the questions first build a strong conceptual foundation and then gradually allow the student to progress to the more complex aspects of each standard. The solutions are detailed and include comprehensive workings.

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Table of contents

Chapter 1: - Financial 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 taxation

Chapter 6: - Taxation: deferred taxation

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

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

Chapter 9: - Intangible assets

Chapter 10: - Investment property

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

Chapter 22: - Hedge accounting

Chapter 23: - Share capital

Chapter 24: - Earnings per share

Chapter 25: - Fair value measurement

Chapter 26: - Accounting policies, changes in accounting estimates and errors

Chapter 27: - Statement of cash flows

Chapter 28: - Financial analysis and interpretation

Chapter 29: - Separate financial statements of a parent

Chapter 30: - Wholly owned subsidiaries

Chapter 31: - Partly owned subsidiaries