Financial Accounting: IFRS Principles 5e Authors: I Lubbe, S Herbert and G Modack
Financial Accounting: IFRS Principles is an accessible, comprehensive and concepts-based South African text which assumes a basic knowledge of fi nancial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS). It also references IFRS for small and medium enterprises (SMEs). The pedagogy of the book supports the development of crucial strategies and sound fi nancial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second- and third-year courses in fi nancial accounting at universities and universities of technology.
New to this edition: • Updated in line with the 2018 conceptual framework • Revised to be more accessible, including simpler, more concise explanations and conceptual diagrams, and additional worked examples
PAPERBACK SEP 2019 OUP SA
856 PAGES 9780190746926 9780190747848
“[The book] is well laid out, easy to navigate and read and comprehensively covers the topics. ” Gareth Olivier, CA Connect
“Since the Oxford text emphasizes the concepts underpinning the standards, students will more easily see the relationship between the concepts and understand that there are standards which govern the various topics within accounting. In addition to the technical skills and competencies traditionally associated with the qualifi cation, CAs (SA) are expected to elevate these technical skills to a higher, more strategic level in their business environment, and the Oxford text, through its relevant nature, will deliver entry level CAs (SA) who are equipped to better meet market needs through broader skills acquisition. ” Dr J Skinner, Pedagogical advisor to SAICA
Table of Contents Part 1 Financial reporting • Chapter 1: The fi nancial reporting environment and frameworks • Chapter 2: Presentation of fi nancial statements • Chapter 3: Statements of cash fl ows • Chapter 4: Owner’s equity • Chapter 5: Accounting policies, changes in accounting estimates and errors • Chapter 6: Earnings per share and headline earnings per share • Chapter 7: Analysis and evaluation of fi nancial statements • Part 2 Elements of Financial statements • Chapter 8: Property, plant and equipment • Chapter 9: Investment properties • Chapter 10: Intangible assets • Chapter 11: Inventory • Chapter 12: Financial instruments • Chapter 13: Impairment of assets • Chapter 14: Provisions, contingent liabilities and contingent assets • Chapter 15: Leases • Chapter 16: Income taxes • Chapter 17: Borrowing costs • Chapter 18: Events after the reporting period • Chapter 19: Non-current assets held for sale and discontinued operations • Chapter 20: Revenue from contracts with customers • Chapter 21: Foreign exchange transactions • Chapter 22: Employee benefi ts and share-based payments • Part 3 Accounting for groups • Chapter 23 Business combinations • Chapter 24 Separate fi nancial statements • Chapter 25: Consolidated fi nancial statements • Chapter 26: Accounting for associates, joint ventures and joint arrangements
Lecturer resources • PowerPoint® slides • Solutions manual • Question bank • Teaching plan • Appendices for Chapters 12 and 15
learningzone.oxford.co.za
Student resources • Question bank
• Increased accessibility due to a new single-column page design. • ‘Something to watch’ boxes, which cross-reference relevant conceptual videos on the University of Cape Town’s Learn Accounting website
• ‘Ethical dilemma’ boxes to highlight ethical considerations related to the topic of each chapter • ‘Threshold concepts’, which highlight the key concepts students need to grasp in order to build on their conceptual foundation and progress.
“Other than being regularly updated for technical changes the textbook takes an approach to learning that equips the future accountant to be able to apply their understanding to issues that require judgement rather than to perform mechanical tasks which are increasingly being automated. In this manner the textbook is responsive to key changes in the accounting environment. ”
Alatha Ndlebe, Walter Sisulu University
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BUSINESS CATALOGUE
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