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020 _a9780702151958
_qpbk
040 _aRDA
_c3228
041 _2E
_aEnglish
082 _aST 657.021 OPPE
100 _a Oppermann, Hendrik Rudolf Beukes
_9195616
245 _aAccounting standards /
_cHendrik Rudolf Beukes Oppermann
260 _aLansdowne, South Africa :
_bJuta,
_c2005.
300 _a894 pages :
_billustrations ;
_c25 cm
500 _aA comprehensive guide to South African accounting standards, including practical problems and exercises for application in professional contexts. Includes worked examples and exercises Previous editions titled *Accounting statements and guidelines*.
505 _aFramework for the preparation and presentation of financial statements -- IAS 1: Presentation of financial statements -- IAS 2: Inventories -- IAS 7: Statement of cash flows -- IAS 8: Accounting policies, changes in accounting estimates and errors -- IAS 10: Events after the reporting period -- IAS 12: Income taxes -- IAS 16: Property, plant and equipment -- IAS 20: Government grants -- IAS 21: The effects of changes in foreign exchange rates -- IAS 23: Borrowing costs -- IAS 24: Related party disclosures -- IAS 29: Financial reporting in hyperinflationary economies -- IAS 32: Financial instruments: presentation -- IAS 33: Earnings per share -- IAS 36: Impairment of assets -- IAS 37: Provisions, contingent liabilities and contingent assets -- IAS 38: Intangible assets -- IAS 40: Investment property -- IFRS 2: Share-based payment -- IFRS 3: Business combinations -- IFRS 5: Non-current assets held for sale and discontinued operations -- IFRS 7: Financial instruments: disclosures -- IFRS 9: Financial instruments -- IFRS 10: Consolidated financial statements -- IFRS 11: Joint arrangements -- IFRS 12: Disclosure of interests in other entities -- IFRS 13: Fair value measurement -- IFRS 15: Revenue from contracts with customers -- IFRS 16: Leases.
650 _aAccounting South Africa
_xProblems and exercises
_xAccounting—Standards
_9195617
700 _aBooysen, SF
_eeditor
_9195618
700 _aOberholster, JGI
_eeditor
_9195619
700 _aBinnekade, CS
_eeditor
942 _2ddc
_cBOOK
_y395
_zKholofelo Moabelo
999 _c746915
_d746914