Product Description
Descriptive Accounting: IFRS Accounting Standards (23rd edition)
Authors: Z Koppeschaar, Jacobus Rossouw, K Papageorgiou, A Gazi-Babana, C Brittz, A Schmulian
Format: Physical Hardcopy
The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).
The book attempts to provide an accounting basis against which professional accounting publications can be assessed; review such publications critically, and identify possible shortcomings; and focus on the nucleus of the publications and supply specific related examples. It is suitable for third-year and postgraduate students, as well as practising accountants.
Contents:
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Part A
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Chapter 1: The South African regulatory framework
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Chapter 2: The Conceptual Framework
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Chapter 3: IFRS 18 and IFRIC 17 Presentation and disclosure in financial statements
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Chapter 4: IAS 2 and Circular 09/2006 Inventories
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Chapter 5: IAS 7 Statement of cash flows
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Chapter 6: IAS 8 Basics of Preparation of Financial Statements
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Chapter 7: IAS 10 Events after the reporting period
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Chapter 8: IAS 12; FRP 1 and IFRIC 23 Income taxes
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Chapter 9: IAS 16; SIC 29 and IFRIC 1 Property, plant and equipment
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Chapter 10: IAS 19; IFRIC 14 and FRP 3 Employee benefits
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Chapter 11: IAS 21 and IFRIC 22 The effects of changes in foreign exchange rates
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Chapter 12: IAS 23 Borrowing costs
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Chapter 13: IAS 24 Related party disclosures
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Chapter 14: IAS 36 Impairment of assets
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Chapter 15: IAS 37; IFRIC 1, 5, 6 and 21 Provisions, contingent liabilities and contingent assets
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Chapter 16: IAS 38; SIC 32; IFRIC 12 and SIC 29 Intangible assets
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Chapter 17: IAS 40 Investment property
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Chapter 18: IFRS 2 and FRP 2 Share-based payment
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Chapter 19: IFRS 5 Non-current assets held for sale, and discontinued operations
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Chapter 20: IAS 32; IFRS 7; IFRS 9 and IFRIC 19 Financial instruments
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Chapter 21: IFRS 13 Fair value measurement
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Chapter 22: IFRS 15 Revenue from contracts with customers
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Chapter 23: IFRS 16 Leases
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Part B
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Chapter 24: IAS 27; IFRS 10 and IFRS 12 Consolidated and separate financial statements
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Chapter 25: IAS 28 and IFRS 12 Investments in associates and joint ventures
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Chapter 26: IFRS 3 Business combinations
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Chapter 27: IFRS 11 and IFRS 12 Joint arrangements
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Chapter 28: Financial reporting for small and medium-sized entities
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