Core Principles of Accounting (e-book)
Core Principles of Accounting contains a strong African perspective and begins with a chapter on the development of accounting, which describes how accounting developed in Africa, looks into the different accounting bodies in South Africa and their operations, the advent of technology and the future of accounting. The textbook includes the latest definitions in accounting as per the Revised Conceptual Framework of the IASB (2018b), as well as the newly promulgated standard on revenue recognition (IFRS 15).
| e-book ISBN: | 9781485131601 |
| Publisher: | Juta Publishers |
| Variant: | e-book |
| Author(s): | Ngiba, B |
Content
1. Development of Accounting (International, Africa and South Africa)
2. The conceptual framework and IAS 1: Presentation of Financial Statements
3. IAS 2: Inventories
4. IAS 32 : Financial Instruments (Share Capital)
5. IFRS 15: Revenue
6. IAS 37: Provisions and Contingencies
7. IAS 38: Intangible Assets
8. IAS 7: Statement of Cash Flows
9. IAS 21: Foreign Exchange Transactions
10. IAS 16: Property, Plant and Equipment
11. IAS 20: Government Grants
12. IAS 36: Impairment of Assets
13. Analysis and Interpretation of FS
14. IAS 12: Deferred Tax
15. IAS 10: Events after reporting period
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