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.

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 principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs).

The purpose of this book is to set out the principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs).

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 basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).