Financial Accounting GAAP Principles
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Product details:
- Edition number 4
- Publisher OUP Southern Africa
- Date of Publication 2 October 2014
- ISBN 9780199049233
- Binding Paperback
- No. of pages800 pages
- Size 241x169x36 mm
- Weight 1204 g
- Language English 0
Categories
Short description:
Financial Accounting IFRS Principles 4e is an accessible textbook which assumes a basic knowledge of financial accounting, and then helps readers understand and apply the accounting standards collectively known as International Financial Reporting Standards (IFRS). The emphasis is on thorough understanding of the principles which underpin financial accounting and practical application. The book excels in its concepts-based approach and sound pedagogy.
MoreLong description:
Financial Accounting IFRS Principles 4e is an accessible textbook which assumes a basic knowledge of financial accounting, and then helps readers understand and apply the accounting standards collectively known as International Financial Reporting Standards (IFRS). The emphasis is on thorough understanding of the principles which underpin financial accounting and practical application. The book excels in its concepts-based approach and sound pedagogy.
Financial Accounting is a comprehensive second and third year financial accounting textbook for CA and non-CA stream BCom students at universities and National Diploma (Accounting) students at universities of technology.
Table of Contents:
PART 1: FINANCIAL REPORTING
1 The financial reporting environment
2 Review of the Accounting Framework
3 Presentation of Financial Statements (incl. Segmental reports, interim reports, related party transactions), IAS1, IAS14, IAS24, IAS34 and IFRS8
PART 2: STATEMENT OF FINANCIAL POSITION
4 Property, plant and equipment, IAS16
5 Investment properties, IAS40
6 Intangible assets, IAS38
7 Inventories (incl. Expenses classified by function & nature), IAS2
8 Financial Instruments, IAS32&39
9 Impairment of assets, IAS36
10 Provisions, contingent assets and contingent liabilities, IAS37
11 Leases, IAS17
12 Income taxes (incl. Deferred tax), IAS12
13 Borrowing costs, IAS23
14 Events after reporting date, IAS10
15 Non-current assets held for sale and discontinued operations, IFRS5
16 Owners' equity of companies, IAS1
PART 3: STATEMENT OF COMPREHENSIVE INCOME
17 Revenue, IAS18
18 Accounting policies, changes in accounting estimates and errors, IAS8
19 Expenses, gains and losses (incl. Employee benefits), IAS1 & IAS19
20 Foreign exchange changes, IAS21
21 Share based payments, IFRS2
PART 4: ACCOUNTING FOR GROUPS
22 Business combinations, IFRS3
23 Consolidation and separate financial statements, IAS27
24 Foreign operations, IAS21
25 Investments in associates, IAS28
26 Interest in joint ventures, IAS31
PART 5: OTHER REPORTING
27 Statements of cash flows (incl. For groups), IAS7
28 Earnings per share (incl. headline earnings per share), IAS33
