{"product_id":"financial-accounting-ifrs-principles-6e","title":"Financial Accounting IFRS Principles 6e (6th Edition)","description":"\u003cp\u003eProduct Information\u003c\/p\u003e\n\u003cdiv class=\"description\"\u003e\n\u003ci\u003eFinancial Accounting: IFRS® Principles\u003c\/i\u003e\u003cspan\u003e \u003c\/span\u003e6th edition is an accessible, comprehensive and concepts-based South African text which assumes a basic knowledge of financial accounting, and then helps readers understand and apply the IFRS Accounting Standards. It also references the IFRS for SMEs Accounting Standard, applicable to small and medium-sized enterprises. The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice, and strategy. It is suitable for second- and third-year courses in financial accounting on the chartered accountant or general or\u003cbr\u003eprofessional accountant streams at universities, as well as universities of technology.\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003eThe book includes many pedagogical features in the form of textboxes, exercises and links to videos enabling students to grasp Conceptual Framework principles, to acquire threshold concepts key to deepening knowledge, and to engage with ethica l issues. Examples of these features include the following:\u003cbr\u003e\u003cbr\u003e-\u003cspan\u003e \u003c\/span\u003e\u003cb\u003eWorked examples\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003ebridge the gap between theory and practice by showing students how to approach a task requiring application of concepts and techniques.\u003cbr\u003e\u003cbr\u003e- The\u003cspan\u003e \u003c\/span\u003e\u003cb\u003eKey principle\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003efeature highlights the significance of specific principles in accordance with IFRS Accounting Standards while the IFRS for SMEs Accounting Standard application feature emphasises the key differences between this Accounting Standard and the other IFRS Accounting Standards.\u003cbr\u003e\u003cbr\u003e-\u003cspan\u003e \u003c\/span\u003e\u003cb\u003eSomething to think about\u003c\/b\u003e\u003cspan\u003e \u003c\/span\u003eboxes contain interesting research facts, debates and anomalies, or provide clarity on the specific detail of an accounting principle or standard and Something to do boxes suggest an activity that will help the student relate the theory being discussed to real life. Something to watch boxes integrate short videos from the University of Cape Town's Learn Accounting website throughout the book.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"features-wrapper\"\u003e\n\u003ch3 class=\"features-title\"\u003eFeatures\u003c\/h3\u003e\n\u003cul class=\"features-list\"\u003e\n\u003cli\u003eContent has been updated throughout with the 2023 IFRS Accounting Standards and IFRS Sustainability Standards.\u003c\/li\u003e\n\u003cli\u003eChapter 1: The financial reporting environment and frameworks has been updated with the new developments in accounting, including integrated reporting and sustainability reporting.\u003c\/li\u003e\n\u003cli\u003eContent is aligned with the competencies of a chartered accountant as required by local and international professional accountancy institutions.\u003c\/li\u003e\n\u003cli\u003eSections have been developed and expanded into three new chapters on related party disclosures, fair value measurement, and foreign operations.\u003c\/li\u003e\n\u003cli\u003eMore ethical dilemma features have been added in most chapters to support the professional responsibility of accountants.\u003c\/li\u003e\n\u003cli\u003eA new feature Link to the Sustainable Development Goals has beenn added into most chapters.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e","brand":"Oxford University Press","offers":[{"title":"Default Title","offer_id":40216648515682,"sku":"9780190750985","price":799.95,"currency_code":"ZAR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1279\/5591\/files\/9780190750985-300x429.jpg?v=1774503793","url":"https:\/\/elexacademicbookstore.co.za\/products\/financial-accounting-ifrs-principles-6e","provider":"Elex Academic Bookstore","version":"1.0","type":"link"}