Accounting GAAP

Paperback | August 15, 2011

byIlse Lubbe, Goolam Modack, Alex Watson

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Accounting GAAP Principles 3rd edition is an accessible textbook which assumes a basic knowledge of financial accounting. The book uses a concepts-based approach and sound pedagogy which helps readers understand and apply the accounting standards collectively known as Generally AcceptedAccounting Practice (GAAP). The textbook covers the complete curriculum for undergraduate studies so that only one book can be used for second and third year. There are also multi-faceted examples and carefully developed questions which test a range of concepts from various perspectives. Thesefeatures will prepare students for the different accounting scenarios they will encounter in their working life.

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Accounting GAAP Principles 3rd edition is an accessible textbook which assumes a basic knowledge of financial accounting. The book uses a concepts-based approach and sound pedagogy which helps readers understand and apply the accounting standards collectively known as Generally AcceptedAccounting Practice (GAAP). The textbook covers th...

Ilse Lubbe is senior lecturer at the University of Cape Town. Goolam Modack is a senior lecturer at the University of Cape Town. Alex Watson is an associate professor in the Department of Accounting at the University of Cape Town.
Format:PaperbackDimensions:800 pages, 11.02 × 8.27 × 0.68 inPublished:August 15, 2011Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195998111

ISBN - 13:9780195998115

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Table of Contents

PART 1: Financial Reporting1. The financial reporting environment2. Review of the Accounting Framework3. Presentation of Financial Statements, IAS1, IAS14, IAS24, IAS34 and IFRS8PART 2: Statement of Financial Position4. Property, plant and equipment, IAS165. Investment properties, IAS406. Intangible assets, IAS387. Inventories, IAS28. Financial Instruments, IAS32 and 399. Impairment of assets, IAS3610. Provisions, contingent assets and contingent liabilities, IAS3711. Leases, IAS1712. Income taxes, IAS1213. Borrowing costs, IAS2314. Events after reporting date, IAS1015. Non-current assets held for sale and discontinued operations, IFRS516. Owners' equity of companies, IAS1PART 3: Statement of Comprehensive Income17. Revenue, IAS1818. Accounting policies, changes in accounting estimates and errors, IAS819. Expenses, gains and losses, IAS1 and IAS1920. Foreign exchange changes, IAS2121. Share based payments, IFRS2PART 4: Accounting for Groups22. Business combinations, IFRS323. Consolidation and separate financial statements, IAS2724. Foreign operations, IAS2125. Investments in associates, IAS2826. Interest in joint ventures, IAS31PART 5: Other Reporting27. Statements of cash flows, IAS728. Earnings per share, IAS33