Title:
Principles of GAAP
Author:
Everingham, G. K.
ISBN:
9780702166709
Personal Author:
Publication Information:
Cape Town, South Africa : Juta, 2007.
Physical Description:
x, 357 pages ; 25 cm
General Note:
Includes index.
Contents:
Chapter 1 The development of Accounting Standards -- Chapter 2 Framework for the preparation and presentation of financial statements -- Chapter 3 Presentation of financial statements -- Chapter 4 Accounting policies, changes in accounting estimates, and errors -- Chapter 5 Revenue -- Chapter 6 Income taxes -- Chapter 7 Leases -- Chapter 8 Employee benefits -- Chapter 9 Share-based payments -- Chapter 10 Borrowing costs -- Chapter 11 The effects of changes in foreign exchange rates -- Chapter 12 Earnings per share -- Chapter 13 Construction contracts -- Chapter 14 Inventories -- Chapter 15 Events occurring after the balance sheet date / Provisions, contingent liabilities and contingent assets -- Chapter 16 Agriculture -- Chapter 17 Property, plant and equipment -- Chapter 18 Impairment of assets -- Chapter 19 Investment property -- Chapter 20 Intangible assets -- Chapter 21 Non-current assets held for sale and discontinued operations -- Chapter 22 Financial instruments: Disclosures\presentation\recognition and measurement -- Chapter 23 Cash flow statements -- Chapter 24 Joint ventures -- Chapter 25 Accounting for investments in associates -- Chapter 26 Consolidated and separate financial statements -- Chapter 27 Related party disclosures -- Chapter 28 Business combinations -- Chapter 29 Segment reporting -- Chapter 30 Interim financial reporting -- Chapter 31 First-time adoption of international financial reporting standards.
Abstract:
"Principles of GAAP sets out the key principles of Generally Accepted Accounting Practice (GAAP) in South Africa. It outlines the essential requirements and implications of the International Financial Reporting Standards (IFRS) which now form the basis of South African GAAP, in a concise manner, with numerous examples. Principles of GAAP provides an easy and efficient way of understanding these increasingly complex accounting standards. Each chapter introduces and explains the concepts involved, illustrates how figures should be computed, and indicates how items should be disclosed."--Book cover.
Subject Term: