- Добавил: literator
- Дата: 16-04-2023, 13:59
- Комментариев: 0

Автор: A. Mohammadali Haji, T. Mohohlo, T. Mutshutshu
Издательство: LexisNexis
Год: 2022
Страниц: 649
Язык: английский
Формат: pdf (true)
Размер: 10.2 MB
This work deals with the concepts in the Conceptual Framework for Financial Reporting (“Conceptual Framework”) as well as key principles from selected IFRSs, to the degree that it is possible in an introductory work on Financial Accounting. The purpose of this work is to fundamentally prepare students for further studies in Financial Accounting. Relevant routine transactions and events of a profit-orientated entity are contextualised, and the recognition thereof is repeatedly and consistently traced back to the Conceptual Framework and represented by means of a journal entry. This work is unique in how it integrates concepts and principles with the accumulation of transactions and events in accordance with the double-entry system.