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Core Principles of Accounting contains a strong African perspective and begins with a chapter on the development of accounting, which describes how accounting developed in Africa, looks into the different accounting bodies in South Africa and their operations, the advent of technology and the future of accounting. The textbook includes the latest definitions in accounting as per the Revised Conceptual Framework of the IASB (2018b), as well as the newly promulgated standard on revenue recognition (IFRS 15).
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