Introduction to IFRS 10th Edition
The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).
The publication targets second-year students in the professional accounting programmes at SAICA-accredited universities in South Africa.
Edition/issue: Tenth
Published: December 2024
Publisher: LexisNexis South Africa
1 - The Conceptual Framework: Conceptual Framework for Financial Reporting 2018
2 - Presentation of financial statements: IAS 1
3 - Inventories: IAS 2
4 - Statement of cash flows: IAS 7
5 - Accounting policies, changes in accounting estimates, and errors: IAS 8
6 - Events after the reporting period: IAS 10
7 - Income taxes: IAS 12
8 - Property, plant and equipment: IAS 16
9 - Leases: IFRS 16
10 - Revenue from contracts with customers: IFRS 15
11 - Employee benefits: IAS 19
12 - The effects of changes in foreign exchange rates: IAS 21
13 - Impairment of assets: IAS 36
14 - Provisions, contingent liabilities and contingent assets: IAS 37; IFRIC 1
15 - Intangible assets: IAS 38
16 - Investment property: IAS 40
17 - Financial instruments: IFRS 9; IAS 32; IFRS 7
18 - Companies Act: Companies Act 71 of 2008, as amended
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