Buch, Englisch, 856 Seiten, Format (B × H): 168 mm x 236 mm, Gewicht: 1202 g
Ifrs Principles
Buch, Englisch, 856 Seiten, Format (B × H): 168 mm x 236 mm, Gewicht: 1202 g
ISBN: 978-0-19-074692-6
Verlag: Oxford University Press, USA
The fifth edition of Financial Accounting: IFRS® 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® Standards). It also references the IFRS for SMEs® 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
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
- 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
