Product Description
Accounting Standards (19th edition) (WebPDF)
Authors: N van der Merwe, Opperman, Booysen
Format: Digital
The nineteenth edition of Accounting Standards is intended for Financial Accounting second or third-year students or students requiring an introduction to accounting standards. It introduces students to the principles of the International Financial Reporting Standards (IFRS).
The accounting principles are illustrated through questions which gradually increase in difficulty. This approach facilitates students’ understanding of these principles and enables them to get to grips with financial statements practically.
An indication is given whether a question contains topics that are not in the revised SAICA syllabus but may be relevant for other syllabi or for the further enrichment of students’ understanding. Accounting Standards is designed to meet students’ requirements while at the same time reducing the lecturers’ workload. Solutions to all the questions are provided to lecturers at prescribing institutions.
Contents:
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STANDARDS ARRANGED BY THEME
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GENERAL PAGE
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FRW Conceptual framework for financial reporting
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IFRS 13 Fair value measurement
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DISCLOSURE
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IAS 1 Presentation of financial statements
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IAS 7 Statement of cash flows
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IAS 8 Accounting policies, changes in accounting estimates and errors
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IAS 10 Events after the reporting period
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IAS 20 Accounting for government grants and disclosure of
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government assistance
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IAS 24 Related party disclosures
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IAS 32 Financial instruments: presentation
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IAS 33 Earnings, headline earnings and dividend per share
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IAS 34 Interim financial reporting
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IFRS 7 Financial instruments: disclosure
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IFRS 8 Operating segments
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ASSETS
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IAS 2 Inventories
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IAS 12 Income taxes
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IAS 16 Property, plant and equipment
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IAS 19 Employee benefits
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IAS 20 Accounting for government grants and disclosure of government assistance
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IAS 21 The effects of changes in foreign exchange rates
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IAS 23 Borrowing costs
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IAS 36 Impairment of assets
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IAS 38 Intangible assets
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IAS 40 Investment property
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IFRS 5 Non-current assets held for sale and discontinued operations
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IFRS 9 Financial instruments
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IFRS 16 Leases
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LIABILITIES PAGE
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IAS 37 Provisions, contingent liabilities, and contingent assets
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IFRS 2 Share-based payment
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STATEMENT OF PROFIT OR LOSS AND OTHER
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COMPREHENSIVE INCOME
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STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
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IFRS 15 Revenue from contracts with customers
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GROUPS
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IAS 27 Separate financial statements
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IAS 28 Investments in associates
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IAS 29 Financial reporting in hyperinflationary economies
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IFRS 3 Business combinations
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IFRS 10 Consolidated financial statements and separate financial statements
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IFRS 11 Joint arrangements
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IFRS 12 Disclosure of interests in other entities
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