A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. It focuses on the principles of control and consolidation techniques in preparing consolidated financial statements for a group of entities (parent and sbusidiaries).

This book has been compiled to assist students at tertiary institutions in South Africa with their studies in auditing.

A leading book of questions on financial accounting, this book is designed to meet the needs of students in financial accounting.

It has been successfully used with the Gripping GAAP textbook by CL Service at a second year, third year and intermediate honours level for over 20 years. In ensuring that the book is user-friendly, and to enable both lecturers and students to identify questions easily, the contents page of each chapter includes the name of the relevant entity and a detailed description of the key issues in each question. A detailed set of solutions, in electronic format, is available from the publishers to the relevant lecturers at those institutions that prescribe this book.

This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA.

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. The accounting treatment of an investor's interests in associates and joint arrangements is covered in Volume 2.

The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).

From an academic point of view, the publication targets second-year students in the professional accounting programmes at SAICA-accredited universities in South Africa.

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 degrees of integration, are also available. Students will benefit, not only from the comprehensive analysis, but also from detailed 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.

Key Features:

• A mix of short and full-length questions with varying degrees of complexity and integration;
• Recommended solutions and mark plans;
• Easy-to-print solution packs for prescribing institutions; and
• A sample of case studies for prescribing institutions

This book is focused on a broader approach for all assurance providers (including both internal and external auditors) and addresses various advanced concepts that assurance providers need an understanding of.

Mastering Group Financial Statements Volume 1 is part of a two-volume set which provides accounting students and practitioners with an invaluable practical guide to the often complex world of group accounting. The publication gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the principles and concepts of International Financial Reporting Standards (IFRS) that underlie group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios in accordance with IFRS.

Volume 1 deals with the principles of control in IFRS 10, addresses the key disclosure requirements of group financial statements, explains the basic concepts of business combinations, and covers in detail the principles and procedures for consolidating subsidiaries.

Along with technical group accounting guidance, this text offers practical group accounting exam techniques, intended to minimise the time students spend answering questions and maximise the marks earned. The comprehensive selection of self-assessment questions at the end of each chapter, and online case study questions and solutions, allow students to test their understanding of the subject matter and sharpen their exam technique.

Mastering Group Financial Statements Volume 2 is part of a two-volume set which provides accounting students and practitioners with an invaluable practical guide to the often complex world of group accounting.

Volume 2 is an essential resource for understanding the application of International Financial Reporting Standards (IFRS) to business combinations, investments in associates and joint arrangements, changes in ownership interests in investments, foreign operations and the group statement of cash flows.

The book gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the IFRS principles and concepts underlying group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios.

Along with technical group accounting guidance, this text offers practical group accounting exam techniques, intended to minimise time students spend answering questions and maximise marks earned. The self-assessment questions at the end of each chapter, together with comprehensive online case study questions and solutions, allow students to test their understanding of the subject matter and sharpen exam technique.

Focusing on the content that will benefit business and management students, and featuring a wealth of global examples from real businesses, the authors enable students to unpick and analyze financial statements with confidence.

Do your students struggle to engage with financial accounting topics? Look no further than Understanding Financial Accounting to help them actively engage with the content, understand the key concepts, and advance their analysis skills.

Writing specifically for those with no background in accounting, the authors focus on how to extract the information that will contribute to business decision making. Their conversational and captivating style makes even technical and complex principles unambiguous and immediately accessible.

A recurring case study, contextual examples, and real-world financial statements from multinational companies are interwoven throughout, demonstrating the principles in practice. Winfield, Graham, and Miller illuminate the relevan c e of IFRS and financial statement literacy to non-accountants, as well as guiding students towards carrying out analysis autonomously.

Students are also encouraged to develop their independent research and critical thinking skills by attempting a series of end-of-chapter questions. In addition, the book is complemented by the following online resources to support students and lecturers.

In this textbook, the audit process followed during the execution of an internal audit engagement is explained, after which it is practically demonstrated by applying it to the various business cycles.

This book has been compiled specifically to assist students at tertiary institutions in South Africa with their studies in auditing.

Financial Statements explains the logic of financial statements and how we use them to analyse companies in economic terms. Its approach is very different to existing books on financial statements, bringing a remarkable amount of order and simplicity to what can appear a complex subject. The book covers a number of issues that have had little attention before, including the analysis of growth, how business model innovation is affecting reported financial performance, the effect of the company's accounting model on its reported cash flow and the vulnerability of measures such as EBITDA. The book examines the main problem areas in accounting: where balance sheets are frequently incomplete, the treatment of intangible assets, the techniques of 'off-balance-sheet financing', how assets and liabilities are valued in balance sheets and the tension in GAAP between historic cost and current or 'fair' value accounting. The book contains a concise review of the two dominant accounting systems: US GAAP, or Generally Accepted Accounting Principles, and IFRS. It explains how GAAP is evolving, and the impact of the financial crisis. The book examines the ways in which companies present their income numbers to achieve a favourable look, why companies fail and the detection of creative accounting. This book is essential reading for practitioners and students, and for anyone who wants to use and understand financial statements.

VAT: An Introduction initiates students and practitioners into the South African value-added tax (VAT) system by guiding them through the basic principles of the Value-Added Tax Act 89 of 1991 (VAT Act). It covers the processes to be followed when dealing with VAT and sheds light on the most important case law and VAT legislation.

Complex concepts and the key objectives and principles of the VAT system are explained simply and clearly, without using unnecessary jargon. This makes VAT: An Introduction suitable for anyone who has to apply basic VAT principles in a business environment or provide general VAT advice and assistance.

The book is also an excellent study guide for students. It will help students understand the mechanics of the South African VAT system and the practical implications of VAT. Students and practitioners will find the revision questions at the end of each chapter useful to test their understanding and knowledge of the fundamentals of VAT.

Sustainability Accounting and Reporting: A CSRD Perspective explains sustainability within accounting and finance.

In an accessible, student-friendly manner, the author outlines international reporting standards, their application and the challenges for professionals in this sector. The text takes an applied approach with many real-world examples, exercises, case studies and discussion points that students need to consider in their careers.

Handbook of Frontier Markets: Evidence from Asia and International Comparative Studies provides novel insights from academic perspectives about the behavior of investors and prices in several frontier markets. It explores finance issues usually reserved for developed and emerging markets in order to gauge whether these issues are relevant and how they manifest themselves in frontier markets. Frontier markets have now become a popular investment class among institutional investors internationally, with major financial services providers establishing index-benchmarks for this market-category. The anticipation for frontier markets is optimistic uncertainty, and many people believe that, given their growth rates, these markets will be economic success stories. Irrespective of their degrees of success, The Handbook of Frontier Markets can help ensure that the increasing international investment diverted to them will aid in their greater integration within the global financial system.

Gain the knowledge and confidence you need to build and manage budgets and forecast financial information.

This book demystifies budgets and forecasts, providing simple explanations and clear examples. It includes integrated checklists, goals and milestones, to ensure you are on target to achieve the best results.

Part of The Financial Times Essential Guides series: Task-focused and results-orientated, the essential guides are for every manager who wants to move their skills beyond the ordinary to the best.

In this 30th volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning. Three studies separately examine individual responses to taxation including the renunciation of U.S. citizenship due to the Foreign Account Tax Compliance Act, the imposition of a tax on sugar-sweetened beverages, and the effects of social media on tax compliance in a developing country. Reporting peer-reviewed research contributions from the U.S., Canada, and Malaysia Advances in Taxation Volume 30 is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts

Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston. Establishing a historical account explaining financial reporting's current form, Corporate Reporting examines the complete annual reports from 1902 to 2006 of The United States Steel Corporation - the first United States' company to attain the billion-dollar capitalization in U.S. markets. Studies in the Development of Accounting Thought informs readers of the historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. The series focuses on bringing the past into today and using it to point towards the future. Topics featured include finding and utilizing archival materials; the growing importance of the Internet in historical research; the issues involved in writing to historical paradigms; and the pivotal influence and immediacy of oral history.