Accounting GAAP: GAAP Principles - Brossura

Lubbe, Ilse; Modack, Goolam; Watson, Alex

Brossura

ISBN 10: 0195998111 ISBN 13: 9780195998115

Casa editrice: OUP Southern Africa, 2011

Riassunto

Accounting GAAP Principles 3rd edition is an accessible textbook which assumes a basic knowledge of financial accounting. The book uses a concepts-based approach and sound pedagogy which helps readers understand and apply the accounting standards collectively known as Generally Accepted Accounting Practice (GAAP). The textbook covers the complete curriculum for undergraduate studies so that only one book can be used for second and third year. There are also multi-faceted examples and carefully developed questions which test a range of concepts from various perspectives. These features will prepare students for the different accounting scenarios they will encounter in their working life.

Su questo libro

L'autore

Ilse Lubbe, University of Cape Town. Goolam Modack, University of Cape Town. Alex Watson, University of Cape Town.

Contenuti

• PART 1: FINANCIAL REPORTING
• 1: The financial reporting environment
• 2: Review of the Accounting Framework
• 3: Presentation of Financial Statements, 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, IAS2
• 8: Financial Instruments, IAS32 and 39
• 9: Impairment of assets, IAS36
• 10: Provisions, contingent assets and contingent liabilities, IAS37
• 11: Leases, IAS17
• 12: Income taxes, 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, 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, IAS7
• 28: Earnings per share, IAS33

Dettagli dell?edizione

• Editore: OUP Southern Africa
• Data di pubblicazione: 2011
• ISBN 10: 0195998111
• ISBN 13: 9780195998115
• Rilegatura: Copertina flessibile
• Lingua: Inglese
• Numero edizione: 3
• Numero di pagine: 800