Gripping GAAP 2024 / 25
Gripping GAAP simplifies the IFRSs for students.
This guide simplifies the understanding and applying of IFRS for students at both undergraduate and post-graduate level.
Chapter 1: - The reporting environment
Chapter 2: - The conceptual framework for financial reporting
Chapter 3: - Presentation of financial statements
Chapter 4: - Revenue from contracts with customers
Chapter 5: - Taxation: various types and current income tax
Chapter 6: - Taxation: deferred taxation
Chapter 7: - Property, plant and equipment: the cost model
Chapter 8: - Property, plant and equipment: the revaluation model
Chapter 9: - Intangible assets and purchased goodwill
Chapter 10: - Investment properties
Chapter 11: - Impairment of assets
Chapter 12: - Non-current assets held for sale and discontinued operations
Chapter 13: - Inventories
Chapter 14: - Borrowing costs
Chapter 15: - Government grants and government assistance
Chapter 16: - Leases: lessee accounting
Chapter 17: - Leases: lessor accounting
Chapter 18: - Provisions, contingencies and events after the reporting period
Chapter 19: - Employee benefits
Chapter 20: - Foreign currency transactions
Chapter 21: - Financial instruments: general principles
Chapter 22: - Financial instruments: hedge accounting
Chapter 23: - Share capital: equity instruments and financial liabilities
Chapter 24: - Earnings per share
Chapter 25: - Fair value measurement
Chapter 26: - Accounting policies, estimates and errors
Chapter 27: - Statement of cash flows
Chapter 28: - Financial analysis and interpretation
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