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).
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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.
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)
