Core Principles of Accounting

Product Details:
Author(s):
Ngiba, B
Year Published:
2021
Edition
1st Edition
Type:
Print | Soft Cover
Language:
English
About this publication
Core Principles of Accounting contains a strong African perspective and begins with a chapter on the development of accounting, which describes how accounting developed in Africa, looks into the different accounting bodies in South Africa and their operations, the advent of technology and the future of accounting. The textbook includes the latest definitions in accounting as per the Revised Conceptual Framework of the IASB (2018b), as well as the newly promulgated standard on revenue recognition (IFRS 15).
Content
1. Development of Accounting (International, Africa and South Africa) 
2. The conceptual framework and IAS 1: Presentation of Financial Statements 
3. IAS 2: Inventories 
4. IAS 32 : Financial Instruments (Share Capital) 
5. IFRS 15: Revenue 
6. IAS 37: Provisions and Contingencies 
7. IAS 38: Intangible Assets 
8. IAS 7: Statement of Cash Flows 
9. IAS 21: Foreign Exchange Transactions 
10. IAS 16: Property, Plant and Equipment 
11. IAS 20: Government Grants 
12. IAS 36: Impairment of Assets 
13. Analysis and Interpretation of FS 
14. IAS 12: Deferred Tax 
15. IAS 10: Events after reporting period
 
Interest / Benefit to
Second year accounting university students
Private HEI