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

The book attempts to provide an accounting basis against which professional accounting publications can be assessed; review such publications critically, and identify possible shortcomings; and focus on the nucleus of the publications and supply specific related examples.

It is suitable for third-year and postgraduate students, as well as practising accountants.

Die doel van hierdie boek is om die basiese beginsels en konseptuele aangeleenthede van Internasionale Finansiele Verslagdoeningstandaarde (IFRS) uiteen te sit. Verder sluit die boek ook diagrammatiese opsommings van die rekeningkundige- en openbaarmakingsvereistes van die betrokke rekeningkundige standaarde in.

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

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

In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.