TY  - BOOK
AU  - Badenhorst,Wessel
AU  - Pretorius,Denice
AU  - Kotze,Lizette
AU  - von Well,Rieka
TI  - GAAP Handbook 2021: financial accounting and reporting practice 
SN  - 9780639014135 (Vol.1&2)
AV  - HF5626 BAD 
PY  - 2021///
PB  - LexisNexis
KW  - Financial statements
KW  - South Africa
KW  - Accounting
N1  - 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
N2  - GAAP Handbook 2021 covers accounting standards, interpretations and updates issued by the IASB
ER  -