Accounting Standards 19e (e-book)
About this publication
The nineteenth edition of Accounting Standards is intended for Financial Accounting second- or third-year students or students requiring an introduction to accounting standards. It introduces students to the principles of the International Financial Reporting Standards (IFRS).
The accounting principles are illustrated through questions which gradually increase in difficulty. This approach facilitates students’ understanding of these principles and enables them to get to grips with financial statements practically. An indication is given when a question contains topics that are not in the revised SAICA syllabus, but may be relevant for other syllabi or for the further enrichment of students’ understanding.
Accounting Standards is designed to meet students’ requirements while at the same time reducing the lecturers’ workload. Solutions to all the questions are provided to lecturers at prescribing institutions
Product Information:
| e-ISBN | 9781485132820 |
| Author(s) | van der Merwe, N |
| Variant | e-book |
| Publisher | JUTA PUBLISHERS |
| Edition | 19th Edition |
| Published | 2022 |
| Language | English |
Content
STANDARDS ARRANGED BY THEME
GENERAL PAGE
FRW Conceptual framework for financial reporting
IFRS 13 Fair value measurement
DISCLOSURE
IAS 1 Presentation of financial statements
IAS 7 Statement of cash flows
IAS 8 Accounting policies, changes in accounting estimates and errors
IAS 10 Events after the reporting period
IAS 20 Accounting for government grants and disclosure of government assistance
IAS 24 Related party disclosures
IAS 32 Financial instruments: presentation
IAS 33 Earnings, headline earnings and dividend per share
IAS 34 Interim financial reporting
IFRS 7 Financial instruments: disclosure
IFRS 8 Operating segments
ASSETS
IAS 2 Inventories
IAS 12 Income taxes
IAS 16 Property, plant and equipment
IAS 19 Employee benefits
IAS 20 Accounting for government grants and disclosure of government assistance
IAS 21 The effects of changes in foreign exchange rates
IAS 23 Borrowing costs
IAS 36 Impairment of assets
IAS 38 Intangible assets
IAS 40 Investment property
IFRS 5 Non-current assets held for sale and discontinued operations
IFRS 9 Financial instruments
IFRS 16 Leases
LIABILITIES PAGE
IAS 12 Income taxes
IAS 19 Employee benefits
IAS 21 The effects of changes in foreign exchange rates
IAS 32 Financial instruments: presentation
IAS 37 Provisions, contingent liabilities, and contingent assets
IFRS 2 Share-based payment
IFRS 9 Financial instruments
IFRS 16 Leases
STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
IAS 12 Income taxes
IAS 19 Employee benefits
IAS 34 Interim financial reporting
IFRS 7 Financial instruments: disclosure
IFRS 8 Operating segments
ASSETS
IAS 2 Inventories
IAS 12 Income taxes
IAS 16 Property, plant and equipment
IAS 19 Employee benefits
IAS 20 Accounting for government grants and disclosure of government assistance
IAS 21 The effects of changes in foreign exchange rates
IAS 23 Borrowing costs
IAS 36 Impairment of assets
IAS 38 Intangible assets
IAS 40 Investment property
IFRS 5 Non-current assets held for sale and discontinued operations
IFRS 9 Financial instruments
IFRS 16 Leases
LIABILITIES PAGE
IAS 12 Income taxes
IAS 19 Employee benefits
IAS 21 The effects of changes in foreign exchange rates
IAS 32 Financial instruments: presentation
IAS 37 Provisions, contingent liabilities, and contingent assets
IFRS 2 Share-based payment
IFRS 9 Financial instruments
IFRS 16 Leases
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
IAS 12 Income taxes
IAS 19 Employee benefits
IAS 21 The effects of changes in foreign exchange rates
IFRS 2 Share-based payment
IFRS 15 Revenue from contracts with customers
GROUPS
IAS 27 Separate financial statements
IAS 28 Investments in associates
IAS 29 Financial reporting in hyperinflationary economies
IFRS 3 Business combinations
IFRS 10 Consolidated financial statements and separate financial statements
IFRS 11 Joint arrangements
IFRS 12 Disclosure of interests in other entities
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