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| Title: | Accounting Standards
: 12th Edition |
| Author: | HRB Oppermann, SF Booysen, CS Binnekade & JGI Oberholster |
| ISBN: | 0702172707 : 9780702172700 |
| Format: | Paperback |
| Size: | 180x260mm |
| Pages: | 721 |
| Weight: | 1.076 Kg. |
| Published: | Juta Publishing (UCT Press) - January 2007 |
| List Price: | 38 Pounds Sterling |
| Availability: | In Print |
| Subjects: | Accounting |
"Accounting Standards" introduces students to general accounting principles and the disclosure requirements of company financial statements. The emphasis is on the requirements of Accounting Statements and Interpretations issued by the South African Institute of Chartered Accountants, which form the basis of Generally Accepted Accounting Practice (GAAP) in South Africa. Incorporated into this latest edition are the changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Harmonisation and Improvement of Accounting Standards Project. The book is intended to satisfy the specific requirements of students and to reduce the workload of educators.
Framework for the preparation and presentation of financial statements; Preface to Statements of Generally Accepted Accounting Practice and interpretations thereof; Presentation of financial statements; Income taxes; Accounting policies, changes in accounting estimates and errors; Earnings and headline earnings per share; Leases; Events after the balance sheet date; Inventories; Construction contracts; Investments in associates; Revenue; The effects of changes in foreign exchange rates; Borrowing costs; Segment reporting; Employee benefits; Cash flow statements; Interests in joint ventures; Property, plant and equipment; Financial reporting in hyperinflationary economies; Financial instruments: disclosure and presentation; Related party disclosures; Interim financial reporting; Impairment of assets; Intangible assets; Provisions, contingent liabilities and contingent assets; Consolidated and separate financial statements; Financial instruments: recognition and measurements; Accounting for government grants and disclosure of government assistance; Investment property; Business combinations; Non-current assets held for sale and discontinued operations.
