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Accounting STANDARDS
HRB OPPERMANN, SF BOOYSEN & N VAN DER MERWE
The eighteenth 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 in a practical manner. An indication is given whether 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.
NEW EDITION
978 1 48512 972 1 978 1 48512 973 8 18e 2019
718 PAGES
ZAR R756.00 ZAR R720.00
CONTENTS
• Conceptual framework for financial reporting
• IAS 1 presentation of financial statements
• IAS 2 inventories
• IAS 7 statement of cash flows
• IAS 8 accounting policies, changes in
accounting estimates and errors
• IAS 10 events after the reporting
period
• 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 24 related party disclosures
• IAS 27 separate financial statements
• IAS 28 investments in associates
• IAS 29 financial reporting in
hyperinflationary economies
• IAS 32 financial instruments:
presentation
KEY FEATURES
• IAS 33 earnings, headline earnings and dividend per share
• IAS 34 interim financial reporting • IAS 36 impairment of assets
• IAS 37 provisions, contingent
liabilities and contingent assets
• IAS 38 intangible assets
• IAS 40 investment property
• IFRS 2 share-based payment
• IFRS 3 business combinations
• IFRS 5 non-current assets held for
sale and discontinued operations • IFRS 7 financial instruments:
disclosure
• IFRS 8 operating segments
• IFRS 9 financial instruments
• IFRS 10 consolidated financial
statements and separate financial
statements
• IFRS 11 joint arrangements
• IFRS 12 disclosure of interests in
other entities
• IFRS 13 fair value measurement
• IFRS 15 revenue from contracts with
customers
• IFRS 16 leases
JUTA ACCOUNTING CATALOGUE |
2018/2019
• • • • •
Guides students to gradually master accounting principles Encourages independent learning
Reduces lecturer workload
Updated for the latest changes in the accounting field Selected solutions are included for self-study purposes.
SUITABLE FOR
Any accounting student will benefit from the countless opportunities to practise.
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