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978 0 70218 862 6 978 0 70219 574 7 9e 2014
688 PAGES
ZAR R450.00 ZAR R485.00
Corporate Reporting
GK EVERINGHAM, SP KANA & Z WADEE
The 9th edition of this comprehensive work, which has set the standard for quality financial reporting since 1986, reflects major changes since the 8th edition. It incorporates the numerous developments that have taken place in the content of financial reporting standards, the bedrock of reporting under the new Companies Act. All new and changed International Financial Reporting Standards (IFRS) are included in the book. Even more importantly, it caters for three further, fundamental developments:
• The new standard for reporting by small and medium enterprises, IFRS for SMEs, which many companies will now be able to apply in preference to the more comprehensive IFRS
• The recommendations of the King III report, caught up in an expanded section on corporate governance and including matters such as the remuneration report and report of the audit committee
• The emergence of integrated reporting as the new basis underlying preparation of annual reports globally and with particular needs to cater for the South African environment.
Corporate Reporting is a complete and essential aid for preparers of financial statements. The extension of the King III recommendations to all corporates and the recent issue of the new Companies Act present many challenges. This up- to-date text with detailed specimen financial statements and illustrative reports meets these challenges and will make the task of preparers of financial statements considerably lighter.
CONTENTS
• Corporate reporting
• Presentation of financial statements
• Financial statements of a public
company prepared using IFRS
• Illustrative consolidated financial
statements IFRS for SMEs
• Summarised integrated report and
corporate governance
• Interim consolidated financial
statements
• Close corporations
• Appendices: Disclosure checklists • Appendix A: IFRSs
• Appendix B: IFRS for SMEs
• Appendix C: The Companies
Act 2008
• Appendix D: King III
• Appendix E: Interim, provisional,
preliminary and abridged reports
• Appendix F: JSE Listing requirements
SUITABLE FOR
• Undergraduate and postgraduate accounting students
• Those taking the Public Accountants’ and Auditors’ Board examination
of the South African Institute of Chartered Accountants
• Public and private sector accounting officers
• Financial directors, company accountants and company secretaries
• Financial and economic analysts, journalists and policy-makers
• Any person involved in the application and administering of accounting
standards.
JUTA ACCOUNTING CATALOGUE | 2018/2019
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