GAAP Handbook 2025 Volumes 1 and 2
This publication covers Financial Accounting and Reporting Practice.
The focus is on accounting standards, interpretations and updates issued by the IASB. It is aimed at the under- and postgraduate student, practicing accountants, financial analysts, credit providers and the wider business community. Each chapter includes practical examples, with journal entries where appropriate, that demonstrate the more important principles.
Product Information:
| ISBN | 9780639015576 |
| Author(s) | Denise Pretorius , WM Badenhorst , Rieka Von Well |
| Variant Type | Printed |
| Publisher | LexisNexis South Africa |
| Edition | Volume 1 & Volume 2 (2025) |
| Published | December 2024 |
Content:
VOLUME 1 - Volume 1
VOLUME 1 Chapter 1 - The conceptual framework (2018)
Chapter 2 - Presentation of financial statements
Chapter 3 - Inventories
Chapter 4 - Statement of cash flows
Chapter 5 - Accounting policies, changes in accounting estimates and errors
Chapter 6 - Events after the reporting period
Chapter 7 - Fair value measurement
Chapter 8 - Taxation
Chapter 9 - Property, plant and equipment
Chapter 10 - Leases
Chapter 11 - Revenue from contracts with customers
Chapter 12 - Employee benefits
Chapter 13 - Government grants and assistance
Chapter 14 - The effects of changes in foreign exchange rates
Chapter 15 - Borrowing costs
Chapter 16 - Related party disclosures
Chapter 17 - Hyperinflationary economies
Chapter 18 - Financial instruments
Chapter 19 - Earnings per share
Chapter 20 - Interim financial reporting
Chapter 21 - Impairment of assets
Chapter 22 - Provisions, contingent assets and contingent liabilities
Chapter 23 - Intangible assets
Chapter 24 - Investment property
Chapter 25 - Agriculture
Chapter 26 - First-time adoption of international financial reporting standards
Chapter 27 - Share-based payments
Chapter 28 - Non-current assets held for sale and discontinued operations
Chapter 29 - Operating segments
Chapter 30 - Service concession arrangements
Chapter 31 - Small and medium-sized entities
Chapter 32 - Presentation and disclosure in financial statements
VOLUME 2 - Volume 2
VOLUME 2 Chapter 1 - Separate financial statements
Chapter 2 - Business combinations
Chapter 3 - Consolidated financial statements
Chapter 4 - Associates and joint arrangements
Chapter 5 - Changes in interests in investments: Acquisitions
Chapter 6 - Changes in interests in investments: Disposals
Chapter 7 - Changes in interests in investments: Other
Chapter 8 - Foreign operations
Chapter 9 - Consolidated statement of cash flows
Chapter 10 - Disclosure of interests in other entities
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