
Accounting Standards
Juta Academic (Publisher)
13th Edition
Published on 13. February 2009
Book
Paperback/Softback
759 pages
978-0-7021-7709-5 (ISBN)
Description
This 13th edition introduces learners to general accounting principles and the disclosure requirements of company financial statements. In this comprehensive and up-to-date publication, principles are illustrated through questions and solutions. The learner's understanding of principles is gradually broadened by an increase in the degree of difficulty of the questions that are asked. Self-study is actively encouraged by the inclusion of questions for which the solutions are available to prescribing institutions only. Changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have once again been incorporated in this latest edition. "Accounting Standards" is intended to satisfy the specific requirements of learners and to reduce the workload of educators.
This 13th edition introduces learners to general accounting principles and the disclosure requirements of company financial statements. In this comprehensive and up-to-date publication, principles are illustrated through questions and solutions. The learner's understanding of principles is gradually broadened by an increase in the degree of difficulty of the questions that are asked. Self-study is actively encouraged by the inclusion of questions for which the solutions are available to prescribing institutions only. Changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have once again been incorporated in this latest edition. "Accounting Standards" is intended to satisfy the specific requirements of learners and to reduce the workload of educators.
This 13th edition introduces learners to general accounting principles and the disclosure requirements of company financial statements. In this comprehensive and up-to-date publication, principles are illustrated through questions and solutions. The learner's understanding of principles is gradually broadened by an increase in the degree of difficulty of the questions that are asked. Self-study is actively encouraged by the inclusion of questions for which the solutions are available to prescribing institutions only. Changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have once again been incorporated in this latest edition. "Accounting Standards" is intended to satisfy the specific requirements of learners and to reduce the workload of educators.
More details
Edition
13th Revised edition
Language
English
Place of publication
Cape Town
South Africa
Target group
College/higher education
Professional and scholarly
Edition type
Revised edition
Illustrations
b/w illus
Dimensions
Height: 165 mm
Width: 245 mm
Weight
1135 gr
ISBN-13
978-0-7021-7709-5 (9780702177095)
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
Content
Framework for the preparation and presentation of financial statements; Preface to Statements of Generally Accepted Accounting Practice and Interpretations thereof; Presentation of financial statements; Inventories; Statement of cash flows; Accounting policies, changes in accounting estimates and errors; Events after the balance sheet date; Construction contracts; Income taxes; Property, plant and equipment; Leases; Revenue; Employee benefits; Accounting for government grants and disclosure of government assistance; The effects of changes in foreign exchange rates; Borrowing costs; Related party disclosures; Consolidated financial statements and separate financial statements; Investments in associates; Financial reporting in hyperinflationary economies; Interests in joint ventures; Financial instruments: presentation; Earnings and headline earnings per share; Interim financial reporting; Impairment of assets; Provisions, contingent liabilities and contingent assets; Intangible assets; Financial instruments: recognition and measurement; Investment property; First-time adoption of IFRS; Share-based payment; Business combinations; Non-current assets held for sale and discontinued operations; Financial instruments: disclosure; Operating Segments.