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| Title: | Principles of GAAP
|
| Author: | G K Everingham, J E Kleynhans & L C Posthumus |
| ISBN: | 0702166707 : 9780702166709 |
| Illustrations: | tables |
| Format: | Paperback |
| Size: | 170x245mm |
| Pages: | 357 |
| Weight: | .626 Kg. |
| Published: | Juta Publishing (Academic) - January 2007 |
| List Price: | 25.99 Pounds Sterling |
| Availability: | In Print |
| Subjects: | Accounting |
This book sets out the key principles of Generally Accepted Accounting Practice (GAAP) in South Africa. It outlines the essential requirements and implications of the International Financial Reporting Standards (IFRS) which now form the basis of South African GAAP, in a concise manner, with numerous examples. "Principles of GAAP" provides an easy and efficient way of understanding these increasingly complex accounting standards. Each chapter introduces and explains the concepts involved, illustrates how figures should be computed, and indicates how items should be disclosed.
The development of Accounting Standards; Framework for the preparation and presentation of financial statements; Presentation of financial statements; Accounting policies, changes in accounting estimates, and errors; Revenue; Income taxes; Leases; Employee benefits; Share-based payments; Borrowing costs; The effects of changes in foreign exchange rates; Earnings per share; Construction contracts; Inventories; Events occurring after the balance sheet date / Provisions, contingent liabilities and contingent assets; Agriculture; Property, plant and equipment; Impairment of assets; Investment property; Intangible assets; Non-current assets held for sale and discontinued operations; Financial instruments: Disclosures \ presentation \ recognition and measurement; Cash flow statements; Joint ventures; Accounting for investments in associates; Consolidated and separate financial statements; Related party disclosures; Business combinations; Segment reporting; Interim financial reporting; First-time adoption of international financial reporting standards.
