Cover image for Accounting : GAAP principles
Title:
Accounting : GAAP principles
Author:
Lubbe, Ilse.
ISBN:
9780195785241
Personal Author:
Publication Information:
Oxford ; New York : Oxford University Press, 2006.
Physical Description:
xii, 556 pages : illustrations ; 28 cm
Contents:
financial reporting environment -- Review of the accounting framework -- Presentation of financial statements -- Assets recognised on the balance sheet -- Property, plant and equipment -- Intangible assets -- Inventory -- Financial assets -- Liabilities, provisions and post-balance sheet information -- Financial liabilities -- Reporting net profit or loss for the period -- Revenue -- Recognising expenses -- Taxation -- Gains and losses -- Owners' equity, close corporations and partnerships -- Owners' equity of companies -- Cash flow statements -- Group financial statements -- Consolidated financial statements.
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