02234nam a22002297b 4500003000500000005001700005008004100022020002300063040001400086041001500100082002000115100003800135245006200173260004600235300004200281500025600323505126500579650008101844700002401925700002901949700002601978322820250718142737.0250718b        sa ||||| |||| 00| 0 ENG d  a9780702151958qpbk  aRDAc3228  2EaEnglish  aST 657.021 OPPE  a Oppermann, Hendrik Rudolf Beukes  aAccounting standards /cHendrik Rudolf Beukes  Oppermann   aLansdowne, South Africa : bJuta, c2005.  a894 pages : billustrations ; c25 cm  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*.  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.  aAccounting  South Africa  xProblems and exercisesxAccounting—Standards    aBooysen, SFeeditor  aOberholster, JGIeeditor  aBinnekade, CSeeditor