Product Description
GAAP Handbook 2026: Financial Accounting and Reporting Practice – Volumes 1 and 2
Authors: Denise Pretorius, WM Badenhorst, Rieka Von Well, A Smit
Format: Physical Hardcopy
This publication covers Financial Accounting and Reporting Practice.
The focus is on accounting standards, interpretations and updates issued by the IASB. It is aimed at the under- and postgraduate student, practising accountants, financial analysts, credit providers and the wider business community. Each chapter includes practical examples, with journal entries where appropriate, that demonstrate the more important principles.
Contents:
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VOLUME 1 - Volume 1
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VOLUME 1 Chapter 1 - The conceptual framework
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Chapter 2 - Presentation and disclosure in financial statements
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Chapter 3 - Inventories
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Chapter 4 - Statement of cash flows
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Chapter 5 - Basis of preparation of financial statements
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Chapter 6 - Events after the reporting period
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Chapter 7 - Fair value measurement
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Chapter 8 - Taxation
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Chapter 9 - Property, plant and equipment
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Chapter 10 - Leases
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Chapter 11 - Revenue from contracts with customers
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Chapter 12 - Employee benefits
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Chapter 13 - Government grants and assistance
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Chapter 14 - The effects of changes in foreign exchange rates
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Chapter 15 - Borrowing costs
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Chapter 16 - Related party disclosures
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Chapter 17 - Hyperinflationary economies
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Chapter 18 - Financial instruments
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Chapter 19 - Earnings per share
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Chapter 20 - Interim financial reporting
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Chapter 21 - Impairment of assets
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Chapter 22 - Provisions, contingent assets and contingent liabilities
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Chapter 23 - Intangible assets
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Chapter 24 - Investment property
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Chapter 25 - Agriculture
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Chapter 26 - Operating segments
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Chapter 27 - Share-based payments
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Chapter 28 - Non-current assets held for sale and discontinued operations
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Chapter 29 - Operating segments
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Chapter 30 - Service concession arrangements
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Chapter 31 - Small and medium-sized entities
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VOLUME 2 - Volume 2
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VOLUME 2 Chapter 1 - Separate financial statements
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Chapter 2 - Business combinations
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Chapter 3 - Consolidated financial statements
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Chapter 4 - Associates and joint arrangements
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Chapter 5 - Changes in interests in investments: Acquisitions
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Chapter 6 - Changes in interests in investments: Disposals
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Chapter 7 - Changes in interests in investments: Other
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Chapter 8 - Foreign operations
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Chapter 9 - Consolidated statement of cash flows
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Chapter 10 - Disclosure of interests in other entities
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