Product Description
Core Principles of Accounting
Author: B Ngiba
Format: Physical Hardcopy
Core Principles of Accounting contains a strong African perspective and begins with a chapter on the development of accounting, which describes how accounting developed in Africa, looks into the different accounting bodies in South Africa and their operations, the advent of technology and the future of accounting. The textbook includes the latest definitions in accounting as per the Revised Conceptual Framework of the IASB (2018b), as well as the newly promulgated standard on revenue recognition (IFRS 15).
Contents:
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1. Development of Accounting (International, Africa and South Africa)
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2. The conceptual framework and IAS 1: Presentation of Financial Statements
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3. IAS 2: Inventories
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4. IAS 32 : Financial Instruments (Share Capital)
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5. IFRS 15: Revenue
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6. IAS 37: Provisions and Contingencies
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7. IAS 38: Intangible Assets
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8. IAS 7: Statement of Cash Flows
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9. IAS 21: Foreign Exchange Transactions
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10. IAS 16: Property, Plant and Equipment
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11. IAS 20: Government Grants
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12. IAS 36: Impairment of Assets
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13. Analysis and Interpretation of FS
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14. IAS 12: Deferred Tax
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15. IAS 10: Events after reporting period
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