Product Description
Introduction to IFRS Accounting Standards (10th edition) (eBook)
Authors: Z Koppeschaar, Jacobus Rossouw, K Papageorgiou, A Gazi-Babana, C Brittz, A Schmulian
Format: Digital
The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).
The publication targets second-year students in the professional accounting programmes at SAICA-accredited universities in South Africa.
Contents:
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1 - The Conceptual Framework: Conceptual Framework for Financial Reporting 2018
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2 - Presentation of financial statements: IAS 1
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3 - Inventories: IAS 2
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4 - Statement of cash flows: IAS 7
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5 - Accounting policies, changes in accounting estimates, and errors: IAS 8
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6 - Events after the reporting period: IAS 10
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7 - Income taxes: IAS 12
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8 - Property, plant and equipment: IAS 16
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9 - Leases: IFRS 16
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10 - Revenue from contracts with customers: IFRS 15
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11 - Employee benefits: IAS 19
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12 - The effects of changes in foreign exchange rates: IAS 21
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13 - Impairment of assets: IAS 36
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14 - Provisions, contingent liabilities and contingent assets: IAS 37; IFRIC 1
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15 - Intangible assets: IAS 38
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16 - Investment property: IAS 40
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17 - Financial instruments: IFRS 9; IAS 32; IFRS 7
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18 - Companies Act: Companies Act 71 of 2008, as amended
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