Oxford University Press :: Financial Accounting IFRS Principles 4e

The fourth edition of Financial Accounting: IFRS Principles is an accessible, comprehensive and concepts-based South African text that assists readers to understand and apply IFRS. The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second- and third-year courses in financial accounting at universities as well as universities of technology.

Features

Information about recently issued IFRS, including IFRS 10 Consolidated Financial Statements, IFRS 11 Joint arrangements, IFRS 12 Disclosure of Interests in Other Entities, and IFRS 13 Fair value measurement, as well as IFRS 15 Revenue from Contracts with Customers.
References to the IFRS for SMEs.
A discussion of the Conceptual Framework.
A fully revised chapter on revenue.
Updates on group accounting.

PART 1: FINANCIAL REPORTING

1The financial reporting environment

2Review of the Accounting Framework

3Presentation of Financial Statements

PART 2: STATEMENT OF FINANCIAL POSITION

4Property, plant and equipment

5Investment properties

6Intangible assets

7Inventories

8Financial Instruments

9Impairment of assets

10Provisions, contingent liabilities and contingent assets

11Leases

12Income taxes

13Borrowing costs

14Events after reporting period

15Non-current assets held for sale and discontinued operations

16Owners' equity

PART 3: STATEMENT OF COMPREHENSIVE INCOME

17Revenue

18Accounting policies, changes in accounting estimates and errors

19Expenses, gains and losses

20Foreign exchange transactions

21Share- based payments

PART 4: ACCOUNTING FOR GROUPS

22Business combinations

23Separate financial statements

24Consolidated financial statements

25Investments in associates and joint ventures

26Joint arrangements

PART 5: OTHER REPORTING

27Statements of cash flows

28Earnings per share and headline earnings per share

29Analysis and evaluation of financial statements

Suitable for second- and third-year courses in financial accounting at universities as well as universities of technology.

Financial Accounting IFRS Principles 4e - Title page and disclaimer

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Financial Accounting IFRS Principles 4e - Question Bank

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Financial Accounting IFRS Principles 4e - Teaching Plan

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Financial Accounting IFRS Principles 4e - Solutions Manual

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Financial Accounting IFRS Principles 4e - PowerPoint Slides

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Financial Accounting IFRS Principles 4e - Textbook Solutions

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Financial Accounting IFRS Principles 4e -Chapter 12 additional questions

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Financial Accounting IFRS Principles 4e

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