MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03504nam a22003017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230502115039.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230502b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780639014135 (Vol.1&2) |
| 040 ## - CATALOGING SOURCE |
|---|
| Language of cataloging |
English |
| Transcribing agency |
MSULIB |
| Description conventions |
rda |
| Original cataloging agency |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5626 BAD |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Badenhorst, Wessel |
| Relator term |
author - MComm (Accounting Sciences), PhD (Financial Management), CA(SA) |
| -- |
Senior Lecturer, Department of Accounting, University of Pretoria. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
GAAP Handbook 2021 : |
| Remainder of title |
financial accounting and reporting practice / |
| Statement of responsibility, etc |
created by Wessel Badenhorst, Lizette Kotze and Denice Pretorius; assisted by Rieka von Well |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
LexisNexis, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2021. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2021. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
2 Volume: Vol. 1 (xliii, 1-976) Vol. 2 ( xix, 396) pages; |
| Dimensions |
24 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| source |
rdamedia |
| media type term |
unmediated |
| media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| source |
rdacarrier |
| carrier type term |
volume |
| carrier type code |
nc |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1 - The conceptual framework<br/><br/>Chapter 2 - Presentation of financial statements<br/><br/>Chapter 3 - Inventories<br/><br/>Chapter 4 - Statement of cash flows<br/><br/>Chapter 5 - Accounting policies, changes in accounting estimates and errors<br/><br/>Chapter 6 - Events after the reporting period<br/><br/>Chapter 7 - Construction contracts<br/><br/>Chapter 8 - Taxation<br/><br/>Chapter 9 - Property, plant and equipment<br/><br/>Chapter 10 - Leases<br/><br/>Chapter 11 - Revenue<br/><br/>Chapter 12 - Employee benefits<br/><br/>Chapter 13 - Government grants and assistance<br/><br/>Chapter 14 - The effects of changes in foreign exchange rates<br/><br/>Chapter 15 - Borrowing costs<br/><br/>Chapter 16 - Related party disclosures<br/><br/>Chapter 17 - Hyperinflationary economies<br/><br/>Chapter 18 - Financial instruments<br/><br/>Chapter 19 - Earnings per share<br/><br/>Chapter 20 - Interim financial reporting<br/><br/>Chapter 21 - Impairment of assets<br/><br/>Chapter 22 - Provisions, contingent assets and contingent liabilities<br/><br/>Chapter 23 - Intangible assets<br/><br/>Chapter 24 - Investment property<br/><br/>Chapter 25 - Agriculture<br/><br/>Chapter 26 - First-time adoption of international financial reporting standards<br/><br/>Chapter 27 - Share-based payments<br/><br/>Chapter 28 - Non-current assets held for sale and discontinued operations<br/><br/>Chapter 29 - Operating segments<br/><br/>Chapter 30 - Service concession arrangements<br/><br/>Chapter 31 - Small and medium-sized entities<br/><br/>Chapter 32 - Fair value measurement<br/><br/>Chapter 1 - Separate financial statements<br/><br/>Chapter 2 - Business combinations<br/><br/>Chapter 3 - Consolidated financial statements<br/><br/>Chapter 4 - Associates and joint arrangements<br/><br/>Chapter 5 - Changes in interests in investments €“ Acquisitions<br/><br/>Chapter 6 - Changes in interests in investments €“ Disposals<br/><br/>Chapter 7 - Changes in interests in investments €“ Other<br/><br/>Chapter 8 - Foreign operations<br/><br/>Chapter 9 - Consolidated statement of cash flows<br/><br/>Chapter 10 - Disclosure of interests in other entities |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
GAAP Handbook 2021 covers accounting standards, interpretations and updates issued by the IASB. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial statements |
| Geographic subdivision |
South Africa |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| Geographic subdivision |
South Africa |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pretorius, Denice |
| Relator term |
author - MComm (Accounting Sciences), CA(SA) |
| -- |
Senior Lecturer, Department of Accounting, University of Pretoria. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kotze, Lizette |
| Relator term |
author - MComm (Accounting Sciences), CA(SA) |
| -- |
Senior Lecturer, Department of Accounting, University of Pretoria. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
von Well, Rieka |
| Relator term |
Assistor - MComm (Accounting Sciences), CA(SA) |
| -- |
Senior Lecturer, Department of Accounting, University of Pretoria. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Book |