The fourth edition of Financial Accounting: IFRS Principles
is an accessible, comprehensive and concepts-based South African text that assists readers to understand and apply IFRS.
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 at universities as well as universities of technology.
- Information about recently issued IFRS, including IFRS 10 Consolidated Financial Statements, IFRS 11 Joint arrangements, IFRS 12 Disclosure of Interests in Other Entities, and IFRS 13 Fair value measurement, as well as IFRS 15 Revenue from Contracts with Customers.
- References to the IFRS for SMEs.
- A discussion of the Conceptual Framework.
- A fully revised chapter on revenue.
- Updates on group accounting.
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