Accounting standards / created by H. R. B. Oppermann

Include bibliography and index

The fourteenth 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