GAAP Handbook 2021 : financial accounting and reporting practice / created by Wessel Badenhorst, Lizette Kotze and Denice Pretorius; assisted by Rieka von Well

By:

Badenhorst, Wessel [author - MComm (Accounting Sciences), PhD (Financial Management), CA(SA), Senior Lecturer, Department of Accounting, University of Pretoria.]

Contributor(s):

Pretorius, Denice [author - MComm (Accounting Sciences), CA(SA), Senior Lecturer, Department of Accounting, University of Pretoria.]
Kotze, Lizette [author - MComm (Accounting Sciences), CA(SA), Senior Lecturer, Department of Accounting, University of Pretoria.]
von Well, Rieka [Assistor - MComm (Accounting Sciences), CA(SA), Senior Lecturer, Department of Accounting, University of Pretoria.]

Material type: Text

text

Media type:

unmediated

Carrier type:

volume

ISBN:

9780639014135 (Vol.1&2)

Subject(s):

LOC classification:

HF5626 BAD

Contents:

Chapter 1 - The conceptual framework Chapter 2 - Presentation of financial statements Chapter 3 - Inventories Chapter 4 - Statement of cash flows Chapter 5 - Accounting policies, changes in accounting estimates and errors Chapter 6 - Events after the reporting period Chapter 7 - Construction contracts Chapter 8 - Taxation Chapter 9 - Property, plant and equipment Chapter 10 - Leases Chapter 11 - Revenue Chapter 12 - Employee benefits Chapter 13 - Government grants and assistance Chapter 14 - The effects of changes in foreign exchange rates Chapter 15 - Borrowing costs Chapter 16 - Related party disclosures Chapter 17 - Hyperinflationary economies Chapter 18 - Financial instruments Chapter 19 - Earnings per share Chapter 20 - Interim financial reporting Chapter 21 - Impairment of assets Chapter 22 - Provisions, contingent assets and contingent liabilities Chapter 23 - Intangible assets Chapter 24 - Investment property Chapter 25 - Agriculture Chapter 26 - First-time adoption of international financial reporting standards Chapter 27 - Share-based payments Chapter 28 - Non-current assets held for sale and discontinued operations Chapter 29 - Operating segments Chapter 30 - Service concession arrangements Chapter 31 - Small and medium-sized entities Chapter 32 - Fair value measurement Chapter 1 - Separate financial statements Chapter 2 - Business combinations Chapter 3 - Consolidated financial statements Chapter 4 - Associates and joint arrangements Chapter 5 - Changes in interests in investments €“ Acquisitions Chapter 6 - Changes in interests in investments €“ Disposals Chapter 7 - Changes in interests in investments €“ Other Chapter 8 - Foreign operations Chapter 9 - Consolidated statement of cash flows Chapter 10 - Disclosure of interests in other entities

Summary: GAAP Handbook 2021 covers accounting standards, interpretations and updates issued by the IASB.

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Holdings
Item type	Current library	Call number	Vol info	Copy number	Status	Barcode
Core Collection	Main Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	Volume 1	158874	Available	BK146881
Core Collection	Main Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	Volume 1	158873	Available	BK146858
Core Collection	Main Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	Volume 1	157332	Available	BK144972
Book	Main Library Open Shelf	HF5626 BAD (Browse shelf(Opens below))	Volume 1	157331	Available	BK145067
Core Collection	Main Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	Volume 2	158876	Available	BK146873
Core Collection	Main Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	Volume 2	158875	Available	BK146846
Core Collection	Main Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	volume 2	157333	Available	BK144983
Book	Main Library Open Shelf	HF5626 BAD (Browse shelf(Opens below))	volume 2	157335	Available	BK145147
Core Collection	PostGraduate Studies Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	Volume 1	157330	Available	BK145129
Core Collection	PostGraduate Studies Library Core Collection	HF5626 BAD (Browse shelf(Opens below))	volume 2	157334	Available	BK144995

Chapter 1 - The conceptual framework

Chapter 2 - Presentation of financial statements

Chapter 3 - Inventories

Chapter 4 - Statement of cash flows

Chapter 5 - Accounting policies, changes in accounting estimates and errors

Chapter 6 - Events after the reporting period

Chapter 7 - Construction contracts

Chapter 8 - Taxation

Chapter 9 - Property, plant and equipment

Chapter 10 - Leases

Chapter 11 - Revenue

Chapter 12 - Employee benefits

Chapter 13 - Government grants and assistance

Chapter 14 - The effects of changes in foreign exchange rates

Chapter 15 - Borrowing costs

Chapter 16 - Related party disclosures

Chapter 17 - Hyperinflationary economies

Chapter 18 - Financial instruments

Chapter 19 - Earnings per share

Chapter 20 - Interim financial reporting

Chapter 21 - Impairment of assets

Chapter 22 - Provisions, contingent assets and contingent liabilities

Chapter 23 - Intangible assets

Chapter 24 - Investment property

Chapter 25 - Agriculture

Chapter 26 - First-time adoption of international financial reporting standards

Chapter 27 - Share-based payments

Chapter 28 - Non-current assets held for sale and discontinued operations

Chapter 29 - Operating segments

Chapter 30 - Service concession arrangements

Chapter 31 - Small and medium-sized entities

Chapter 32 - Fair value measurement

Chapter 1 - Separate financial statements

Chapter 2 - Business combinations

Chapter 3 - Consolidated financial statements

Chapter 4 - Associates and joint arrangements

Chapter 5 - Changes in interests in investments €“ Acquisitions

Chapter 6 - Changes in interests in investments €“ Disposals

Chapter 7 - Changes in interests in investments €“ Other

Chapter 8 - Foreign operations

Chapter 9 - Consolidated statement of cash flows

Chapter 10 - Disclosure of interests in other entities

GAAP Handbook 2021 covers accounting standards, interpretations and updates issued by the IASB.

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