Cover image for GAAP handbook 2012
GAAP handbook 2012
Title:
GAAP handbook 2012
Author:
Badenhorst, Wessel.
ISBN:
9780409106862
Publication Information:
Durban : LexisNexis, ©2011.
Physical Description:
2 volumes ; 24 cm
General Note:
"Financial Accounting and Reporting Practice"--Cover.

" ... covers accounting standards and interpretations issued by the APB up to 30 November 2011"--Preface.
Contents:
v. 1. The conceptual framework -- Presentation of financial statements -- Inventories -- Statement of cash flows -- Accounting policies, changes in accounting estimates and errors -- Events after the reporting period -- Construction contracts -- Taxation -- Property, plant and equipment -- Leases -- Revenue -- Employee benefits -- Government grants and assistance -- The effects of changes in foreign exchange rates -- Borrowing costs -- Related party disclosures -- Hyperinflationary economies -- Financial instruments -- Earnings per share -- Interim financial reporting -- Impairment of assets -- Provisions, contingent assets and contingent liabilities -- Intangible assets -- Investment property -- Agriculture -- First-time adoption of international financial reporting standards -- Share-based payments -- Non-current assets held for sale and discontinued operations -- Operating segments -- Service concession arrangements -- Small and medium-sized entities -- Fair value measurement.

v. 2. Separate financial statements -- Business combinations -- Consolidated financial statements -- Associates and joint arrangements -- Changes in interests in investments : acquisitions -- Changes in interests in investments : disposals -- Changes in interests in investments : other -- Foreign operations -- Consolidated statement of cash flows -- Disclosure of interests in other entities.
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