Accounting Standards 19e

Product Details:
Author(s):
van der Merwe, N
Year Published:
2022
Edition
19th Edition
Type:
Print | Soft Cover
Language:
English
About this publication
The nineteenth 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 practically. An indication is given when 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
Content
STANDARDS ARRANGED BY THEME
GENERAL PAGE
FRW Conceptual framework for financial reporting 
IFRS 13 Fair value measurement 
DISCLOSURE
IAS 1 Presentation of financial statements 
IAS 7 Statement of cash flows 
IAS 8 Accounting policies, changes in accounting estimates and errors
IAS 10 Events after the reporting period 
IAS 20 Accounting for government grants and disclosure of government assistance
IAS 24 Related party disclosures 
IAS 32 Financial instruments: presentation 
IAS 33 Earnings, headline earnings and dividend per share 
IAS 34 Interim financial reporting 
IFRS 7 Financial instruments: disclosure 
IFRS 8 Operating segments 
ASSETS
IAS 2 Inventories 
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 36 Impairment of assets 
IAS 38 Intangible assets 
IAS 40 Investment property 
IFRS 5 Non-current assets held for sale and discontinued operations 
IFRS 9 Financial instruments 
IFRS 16 Leases 
LIABILITIES PAGE
IAS 12 Income taxes 
IAS 19 Employee benefits
IAS 21 The effects of changes in foreign exchange rates 
IAS 32 Financial instruments: presentation 
IAS 37 Provisions, contingent liabilities, and contingent assets 
IFRS 2 Share-based payment 
IFRS 9 Financial instruments 
IFRS 16 Leases 
STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
IAS 12 Income taxes 
IAS 19 Employee benefits 
IAS 34 Interim financial reporting 
IFRS 7 Financial instruments: disclosure 
IFRS 8 Operating segments 
ASSETS
IAS 2 Inventories 
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 36 Impairment of assets 
IAS 38 Intangible assets 
IAS 40 Investment property 
IFRS 5 Non-current assets held for sale and discontinued operations 
IFRS 9 Financial instruments 
IFRS 16 Leases 
LIABILITIES PAGE
IAS 12 Income taxes 
IAS 19 Employee benefits
IAS 21 The effects of changes in foreign exchange rates 
IAS 32 Financial instruments: presentation 
IAS 37 Provisions, contingent liabilities, and contingent assets 
IFRS 2 Share-based payment 
IFRS 9 Financial instruments 
IFRS 16 Leases 
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
IAS 12 Income taxes 
IAS 19 Employee benefits 
IAS 21 The effects of changes in foreign exchange rates 
IFRS 2 Share-based payment 
IFRS 15 Revenue from contracts with customers 
GROUPS
IAS 27 Separate financial statements 
IAS 28 Investments in associates 
IAS 29 Financial reporting in hyperinflationary economies 
IFRS 3 Business combinations 
IFRS 10 Consolidated financial statements and separate financial statements
IFRS 11 Joint arrangements 
IFRS 12 Disclosure of interests in other entities 
 
Interest / Benefit to
Financial Accounting second- or third-year students or students requiring an introduction to accounting standards