Cover image for Introduction to IFRS
Introduction to IFRS
Title:
Introduction to IFRS
Author:
Oberholster, J. G. I. (Johan Gerhardus Ignatius), 1962-
ISBN:
9780409106275
Edition:
4th ed.
Publication Information:
Durban : LexisNexis, ©2011.
Physical Description:
ix, 508 pages : illustrations ; 24 cm
General Note:
Also published in Afrikaans as: Inleiding tot IFRS.
Contents:
The framework of accounting -- Presentation of financial statements -- Property, plant and equipment -- Investment property -- Impairment of assets -- Intangible assets -- Inventories -- Financial intruments -- Leases -- Provisions, contingent liabilities and contingent assets -- Events after the reporting period -- Revenue -- Employee benefits -- The effects of changes in foreign exchange rates -- Accounting policies, changes in accounting estimates, and errors -- Earnings per share -- Income taxes -- Statement of cash flows.
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