Accounting Standards

Front Cover
Juta and Company Ltd, Apr 1, 2008 - Business & Economics - 721 pages
2 Reviews
"Accounting Standards" introduces students to general accounting principles and the disclosure requirements of company financial statements. The emphasis is on the requirements of Accounting Statements and Interpretations issued by the South African Institute of Chartered Accountants, which form the basis of Generally Accepted Accounting Practice (GAAP) in South Africa. Incorporated into this latest edition are the changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Harmonisation and Improvement of Accounting Standards Project. The book is intended to satisfy the specific requirements of students and to reduce the workload of educators.
 

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Contents

IAS 1
19
AC 108
45
IAS 7
67
IAS 8
119
IAS 10
153
IAS 11
175
IAS 12
197
IAS 14
245
AC 110
467
IAS 29
489
IAS 31
505
IAS 32
531
IAS 34
573
IAS 36
583
IAS 38
619
AC 125
641

IAS 17
301
IAS 19
367
AC 134
393
IAS 21
407
IAS 24
457
IAS 40
671
AC 138 Firsttime adoption of IFRS
689
IFRS 5
691
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