Introduction to IFRS 10th Edition
The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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.
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 71 of 2008, as amended