Financial accounting
IFRS Principles
5th Edition
Published on 23. January 2020
Book
Paperback/Softback
856 pages
978-0-19-074692-6 (ISBN)
Description
The fifth edition of Financial Accounting: IFRS (R) Principles is a concepts-based South African text that assumes a basic knowledge of financial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS (R) Standards). It also references the IFRS for SMEs (R) Standard, which is applicable to small and medium-sized enterprises. The book has been updated to bring it in line with the 2018 Conceptual Framework. It has been revised to be more accessible, and now includes simpler, more concise explanations, conceptual diagrams and additional worked examples.The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second and third-year courses in financial accounting on the Chartered Accountant or General Accountant stream at universities as well as universities of technology
More details
Edition
5th Revised edition
Language
English
Place of publication
Goodwood
South Africa
Target group
College/higher education
Edition type
Revised edition
Product notice
Paperback (trade)
Unsewn / adhesive bound
Dimensions
Height: 236 mm
Width: 168 mm
Thickness: 41 mm
Weight
1202 gr
ISBN-13
978-0-19-074692-6 (9780190746926)
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
>
Content
Part 1: Financial Reporting Chapter 1: The financial reporting environment and frameworks Chapter 2: Presentation of financial statements Chapter 3: Statements of cash flows Chapter 4: Owner's equity Chapter 5: Accounting policies, changes in accounting estimates and errors Chapter 6: Earnings per share and headline earnings per share Chapter 7: Analysis and evaluation of financial statements
Part 2: Elements Of Financial Statements Chapter 8: Property, plant and equipment Chapter 9: Investment properties Chapter 10: Intangible assets Chapter 11: Inventory Chapter 12: Financial instruments
Chapter 13: Impairment of assets Chapter 14: Provisions, contingent liabilities and contingent assets Chapter 15: Leases Chapter 16: Income taxes Chapter 17: Borrowing costs Chapter 18: Events after the reporting period Chapter 19: Non-current assets held for sale and discontinued operations Chapter 20: Revenue from contracts with customers Chapter 21: Foreign exchange transactions Chapter 22: Employee benefits and share-based payments
Part 3: Accounting for Groups Chapter 23: Business combinations Chapter 24: Separate financial statements Chapter 25: Consolidated financial statements Chapter 26: Accounting for associates, joint ventures and joint arrangements
Part 2: Elements Of Financial Statements Chapter 8: Property, plant and equipment Chapter 9: Investment properties Chapter 10: Intangible assets Chapter 11: Inventory Chapter 12: Financial instruments
Chapter 13: Impairment of assets Chapter 14: Provisions, contingent liabilities and contingent assets Chapter 15: Leases Chapter 16: Income taxes Chapter 17: Borrowing costs Chapter 18: Events after the reporting period Chapter 19: Non-current assets held for sale and discontinued operations Chapter 20: Revenue from contracts with customers Chapter 21: Foreign exchange transactions Chapter 22: Employee benefits and share-based payments
Part 3: Accounting for Groups Chapter 23: Business combinations Chapter 24: Separate financial statements Chapter 25: Consolidated financial statements Chapter 26: Accounting for associates, joint ventures and joint arrangements