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Introduction to IFRS

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eBook
ISBN/ISSN: 9780409121124
Published: January 15, 2014
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R783.14
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The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS). In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.

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Table of contents

1 - The framework of accounting

2 - Presentation of financial statements

3 - Inventories

4 - Statement of cash flows

5 - Accounting policies, changes in accounting estimates, and errors

6 - Events after the reporting period

7 - Income taxes

8 - Property, plant and equipment

9 - Leases

10 - Revenue

11 - Employee benefits

12 - The effects of changes in foreign exchange rates

13 - Earnings per share

14 - Impairment of assets

15 - Provisions, contingent liabilities and contingent assets

16 - Intangible assets

17 - Investment property

18 - Financial instruments

19 - Companies Act