A Concepts-Based Introduction To Financial Accounting - Fourth Edition (Paperback, 4th Revised edition)

A strong emphasis is placed on comprehending the conceptual framework, and especially on understanding and applying definitions of the elements of the financial statements. Students are able to acquire a conceptual understanding of each topic before considering the procedural aspects.

The textbook has an accompanying tutorial/assignment book by DL Kolitz, Questions, Exercises and Problems in Financial Accounting: Introductory. The chapters in both books correspond for ease of reference, especially useful when the books are used together.

A Concepts-Based Introduction to Financial Accounting incorporates changes to the pedagogical approach of the book, such as the inclusion of extracts from financial statements of listed companies, highlighting of key definitions in the text and the integration of pause and reflect insertions in each chapter.

The book is up-to-date with the latest requirements of International Financial Reporting Standards, local SAICA circulars and corporate law reform. The requirements and terminology of the new IAS 1 have also been incorporated throughout the book.

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