IFRS

For small and medium-sized entities: A tutorial book

Caroline Dubourg, Samantha Gomez, Warren Maroun, Gary Marques, Waheeda Mohamed (Autoren)

Buch | Softcover

404 Seiten

2018
Juta Legal and Academic Publishers (Verlag)
978-1-4851-1213-6 (ISBN)

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IFRS for Small and Medium-Sized Entities: A tutorial book consists of over 100 questions dealing with the application of IFRS to SMEs issued by the International Accounting Standards Board, Short topic-specific questions are designed to encourage learners to work through the relevant sections of the IFRS for SMEs. These are complemented by full-length questions dealing with multiple aspects of specific sections of the IFRS for SMEs including recognition, measurement and disclosure issues. For more advanced learners, exam-style questions, with varying degree of integration, are also available. Students will benefit, not only from the comprehensive analysis, but also from details recommended solutions which have been carefully referenced to the relevant section of the IFRS and form recommended mark and time allocations to improve exam technique.

Caroline Dubourg is currently co-ordinator for Accounting II at the University of the Witwatersrand. Caroline studied Bachelor of Accountancy at the university after which she did her articles at Standard Bank, specialising in financial management. She has also spent some time lecturing at Varsity College before moving to the University of the Witwatersrand, where she is also completing her Master's degree. Samantha Gomez is a South African-based academic who has been in the education fleld for the last 3 years at the University of the Witwatersrand during which time she has specialised in accountancy, internal auditing and performance auditing. She graduated with a Bachelor of Commerce from the University of the Witwatersrand and went on to complete her Honours and Master's degrees in accountancy. Warren Maroun is a chartered accountant (South Africa) and a member of the Chartered Institute of Management Accountants. He holds an undergraduate degree in accountancy (Wits), an Honours degree in taxation (Wits) and a Master's degree in accountancy (Wits). He holds a visiting managerial position at PricewaterhouseCoopers and a PhD from King's College in London. Gary Marques CA (SA) is a third-year accounting lecturer at the University of the Witwatersrand, specialising in IFRS for SMEs for Bachelor of Commerce students. In January 2013, he became a fully- accredited and registered member of SAICA. He is currently completing his Master of Commerce in Accounting at the University of the Witwatersrand. Gary has largely developed the lecture notes and slides for the Accounting III course pack, having a detailed knowledge of IFRS for SMEs. Waheeda Mohamed is currently a lecturer in the accounting division of the School of Accountancy at the University of the Witwatersrand. Before this, at the beginning of 2014, Waheeda was involved in a number of academic initiatives, including lecturing part-time at Varsity College, the Lambson Institute of Education and Training and Edu-Tuition, as well as developing academic material for the Independent Institute of Education (IIE). Mahdiyyah Moola is a chartered accountant (South Africa) and holds an undergraduate degree in accountancy (Wits) and is currently reading for her Master's degree in accountancy (Wits). Mahdiyyah completed academic articles at the University of the Witwatersrand. She then completed her articles at PricewaterhouseCoopers in2012 and has since served as an IFRS technical consultant at the firm. This has provided her with experience and exposure to a wide range of technical issues, and she has consulted on a number of IFRS topics. She has also served at the University of the Witwatersrand as a part-time accountancy lecturer. Yaeesh Yasseen is currently a senior lecturer and heads the accounting division at the University of the Witwatersrand. He is a professional accountant (South Africa) and an internal auditor (CIA) (USA). Yaeesh is also actively involved with the South African Institute of Professional Accountants (SAIPA) where he serves on the exams committee as an examiner and is involved in the accreditation process. Wayne van Zijl is a chartered accountant (South Africa). He holds an undergraduate degree in accountancy (Wits), an Honours degree in finance (Wits) and a Master's degree in accountancy (Wits). Wayne completed his academic articles at Wits in 2012 and then completed his articles at Deloitte. Wayne joined Wits in 2015 as a senior lecturer and retained a visiting manager position at Deloitte.

Contents: 1. The Financial Reporting Framework; 2. Inventory; 3. Property, Plant, Equipment and Intangibles; 4. Investment Property; 5. Leases; 6. Impairments; 7. Current and Deferred Tax; 8. Associates and Joint Arrangements; 9. Consolidations; 10. Accounting Policies, Estimates and Errors, and Events after the End of the Reporting Period; 11. Revenue; 12. Provisions and Contingencies; 13. Foreign Exchange and Hyperinflation; 14. Employee Benefits; 15. Share-Based Payments; 16. Financial Instruments, Liabilities and Equity; 17. Cash Flow Statements

Erscheinungsdatum	14.01.2022
Verlagsort	Kenwyn
Sprache	englisch
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-4851-1213-3 / 1485112133
ISBN-13	978-1-4851-1213-6 / 9781485112136
Zustand	Neuware