Financial accounting: IFRS Principles 6e – ePub
Ebook
R719.95 (incl. VAT)
Financial Accounting: IFRS® Principles 6th edition is an accessible, comprehensive and concepts-based South African text which assumes a basic knowledge of financial accounting, and then helps readers understand and apply the IFRS Accounting Standards. It also references the IFRS for SMEs Accounting Standard, applicable to small and medium-sized enterprises. The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice, and strategy. It is suitable for second- and third-year courses in financial accounting on the chartered accountant or general or
professional accountant streams at universities, as well as universities of technology.
The book includes many pedagogical features in the form of textboxes, exercises and links to videos enabling students to grasp Conceptual Framework principles, to acquire threshold concepts key to deepening knowledge, and to engage with ethica l issues. Examples of these features include the following:
– Worked examples bridge the gap between theory and practice by showing students how to approach a task requiring application of concepts and techniques.
– The Key principle feature highlights the significance of specific principles in accordance with IFRS Accounting Standards while the IFRS for SMEs Accounting Standard application feature emphasises the key differences between this Accounting Standard and the other IFRS Accounting Standards.
– Something to think about boxes contain interesting research facts, debates and anomalies, or provide clarity on the specific detail of an accounting principle or standard and Something to do boxes suggest an activity that will help the student relate the theory being discussed to real life. Something to watch boxes integrate short videos from the University of Cape Town’s Learn Accounting website throughout the book.
professional accountant streams at universities, as well as universities of technology.
The book includes many pedagogical features in the form of textboxes, exercises and links to videos enabling students to grasp Conceptual Framework principles, to acquire threshold concepts key to deepening knowledge, and to engage with ethica l issues. Examples of these features include the following:
- Worked examples bridge the gap between theory and practice by showing students how to approach a task requiring application of concepts and techniques.
- The Key principle feature highlights the significance of specific principles in accordance with IFRS Accounting Standards while the IFRS for SMEs Accounting Standard application feature emphasises the key differences between this Accounting Standard and the other IFRS Accounting Standards.
- Something to think about boxes contain interesting research facts, debates and anomalies, or provide clarity on the specific detail of an accounting principle or standard and Something to do boxes suggest an activity that will help the student relate the theory being discussed to real life. Something to watch boxes integrate short videos from the University of Cape Town's Learn Accounting website throughout the book.
Features
- Content has been updated throughout with the 2023 IFRS Accounting Standards and IFRS Sustainability Standards.
- Chapter 1: The financial reporting environment and frameworks has been updated with the new developments in accounting, including integrated reporting and sustainability reporting.
- Content is aligned with the competencies of a chartered accountant as required by local and international professional accountancy institutions.
- Sections have been developed and expanded into three new chapters on related party disclosures, fair value measurement, and foreign operations.
- More ethical dilemma features have been added in most chapters to support the professional responsibility of accountants.
- A new feature Link to the Sustainable Development Goals has beenn added into most chapters.
Additional information
| Author/s | |
|---|---|
| ISBN | 9780190736484 |
| Edition | 000000 |
| Publication Date | 20 Jan 2025 |
| Format | |
| Pages | 0 |
| Language |
