Financial Accounting GAAP Principles (4th Revised edition)

Financial Accounting GAAP Principles (4th Revised edition)

By: Goolam Modack (author), Ilse Lubbe (author), Alex Watson (author)Paperback

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Financial Accounting IFRS Principles 4e is an accessible textbook which assumes a basic knowledge of financial accounting, and then helps readers understand and apply the accounting standards collectively known as International Financial Reporting Standards (IFRS). The emphasis is on thorough understanding of the principles which underpin financial accounting and practical application. The book excels in its concepts-based approach and sound pedagogy. Financial Accounting is a comprehensive second and third year financial accounting textbook for CA and non-CA stream BCom students at universities and National Diploma (Accounting) students at universities of technology.

About Author

Ilse Lubbe is senior lecturer and course convenor for Financial Accounting 2 in the Department of Accounting at UCT.


PART 1: FINANCIAL REPORTING ; 1 The financial reporting environment ; 2 Review of the Accounting Framework ; 3 Presentation of Financial Statements (incl. Segmental reports, interim reports, related party transactions), IAS1, IAS14, IAS24, IAS34 and IFRS8 ; PART 2: STATEMENT OF FINANCIAL POSITION ; 4 Property, plant and equipment, IAS16 ; 5 Investment properties, IAS40 ; 6 Intangible assets, IAS38 ; 7 Inventories (incl. Expenses classified by function & nature), IAS2 ; 8 Financial Instruments, IAS32&39 ; 9 Impairment of assets, IAS36 ; 10 Provisions, contingent assets and contingent liabilities, IAS37 ; 11 Leases, IAS17 ; 12 Income taxes (incl. Deferred tax), IAS12 ; 13 Borrowing costs, IAS23 ; 14 Events after reporting date, IAS10 ; 15 Non-current assets held for sale and discontinued operations, IFRS5 ; 16 Owners' equity of companies, IAS1 ; PART 3: STATEMENT OF COMPREHENSIVE INCOME ; 17 Revenue, IAS18 ; 18 Accounting policies, changes in accounting estimates and errors, IAS8 ; 19 Expenses, gains and losses (incl. Employee benefits), IAS1 & IAS19 ; 20 Foreign exchange changes, IAS21 ; 21 Share based payments, IFRS2 ; PART 4: ACCOUNTING FOR GROUPS ; 22 Business combinations, IFRS3 ; 23 Consolidation and separate financial statements, IAS27 ; 24 Foreign operations, IAS21 ; 25 Investments in associates, IAS28 ; 26 Interest in joint ventures, IAS31 ; PART 5: OTHER REPORTING ; 27 Statements of cash flows (incl. For groups), IAS7 ; 28 Earnings per share (incl. headline earnings per share), IAS33

Product Details

  • ISBN13: 9780199049233
  • Format: Paperback
  • Number Of Pages: 800
  • ID: 9780199049233
  • weight: 1204
  • ISBN10: 0199049238
  • edition: 4th Revised edition

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  • Saver Delivery: Yes
  • 1st Class Delivery: Yes
  • Courier Delivery: Yes
  • Store Delivery: Yes

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