Financial Accounting GAAP Principles
4th Edition
Published on 30. September 2014
Book
Paperback/Softback
800 pages
978-0-19-904923-3 (ISBN)
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.
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.
More details
Edition
4th Revised edition
Language
English
Place of publication
Goodwood
South Africa
Target group
Professional and scholarly
Edition type
Revised edition
Dimensions
Height: 241 mm
Width: 169 mm
Thickness: 37 mm
Weight
1204 gr
ISBN-13
978-0-19-904923-3 (9780199049233)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Ilse Lubbe is senior lecturer and course convenor for Financial Accounting 2 in the Department of Accounting at UCT.
Content
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