Title:
Financial accounting : IFRS principles
Author:
Lubbe, Ilse, author.
ISBN:
9780190746926
Personal Author:
Edition:
Fifth edition.
Physical Description:
xxviii, 826 pages ; 25 cm
Contents:
The financial reporting environment an frameworks -- Presentation of financial statements -- Statements of cash flow -- Owner's equity -- Accounting policies, changes in accounting estimates and errors -- Earning per share and headline earning per share -- Property, plant and equipment -- Investment properties -- Intangible assets -- Inventory -- Financial instruments -- Impairment of assets -- Provisions, contingent liabilities and contingent assets -- Leases -- Income taxes -- Borrowing costs -- Events after the reporting period -- Non-current assets held for sale and discontinued operations -- Revenue from contracts with customers -- Foreign exchange transactions -- Employee benefits and share based payments -- Business combinations -- Separate financial statements -- Consolidated financial statements -- Accounting for associates, joint ventures and joint arrangements.
Abstract:
"The fifth edition of Financial Accounting: IFRS® Principles is a concepts-based South African text that assumes a basic knowledge of financial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS® Standards). It also references the IFRS for SMEs® Standard, which is applicable to small and medium-sized enterprises. The book has been updated to bring it in line with the 2018 Conceptual Framework. It has been revised to be more accessible, and now includes simpler, more concise explanations, conceptual diagrams and additional worked examples."--Back cover.
Subject Term: