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Financial Statements

International Accounting (IFRS)
Authors:
Publisher:
 2021

Keywords

Bibliographic data

Copyright year
2021
ISBN-Print
978-3-7398-3182-4
ISBN-Online
978-3-7398-8182-9
Publisher
uvk, Konstanz/München
Language
English
Pages
398
Product type
Book Titles

Table of contents

ChapterPages
  1. Titelei/Inhaltsverzeichnis No access 1 - 12
  2. II Introduction No access 13 - 13
    1. 1.1 Accounting Periods No access
    2. 1.2 Accounting Technical Terms No access
    3. 1.3 Account Names No access
    4. 1.4 Alphabetic Order No access
    5. 1.5 Basics No access
    6. 1.6 Bookkeeping Entries No access
    7. 1.7 Bookkeeping Entry Format No access
    8. 1.8 Calculations No access
    9. 1.9 Case Studies No access
    10. 1.10 Case Study Text No access
    11. 1.11 Cash Flow Separation No access
    12. 1.12 Companies No access
    13. 1.13 Cost-Expense-Congruence No access
    14. 1.14 Country No access
    15. 1.15 Currency Unit No access
    16. 1.16 Data Format in Tables No access
    17. 1.17 Data Sheets No access
    18. 1.18 Prepayments of Income Taxes No access
    19. 1.19 How it is Done No access
    20. 1.20 Income Taxes No access
    21. 1.21 Financial Statements for Taxation No access
    22. 1.22 Names No access
    23. 1.23 Language No access
    24. 1.24 Learning Objectives No access
    25. 1.25 Legal Forms of a Business No access
    26. 1.26 Length of a Month/Year No access
    27. 1.27 Level of Precision No access
    28. 1.28 Links No access
    29. 1.29 Literature No access
    30. 1.30 Non-existing Items No access
    31. 1.31 Online Materials No access
    32. 1.32 Payment Terms No access
    33. 1.33 Presentation of Accounts No access
    34. 1.34 Pro-Rated Depreciation/Interest No access
    35. 1.35 Quotation of Law Texts/Standards No access
    36. 1.36 Sequence of Bookkeeping Entries No access
    37. 1.37 Tax on Capital Returns (Dividend Tax) No access
    38. 1.38 Transaction Costs No access
    39. 1.39 Value Added Tax, Goods and Service Tax No access
    40. 1.40 VAT Reduction No access
    41. 1.41 Working Definitions No access
    42. 1.42 Work-in-Process Account No access
    43. 1.43 Writing Management Terms No access
    44. 1.44 WWW No access
    45. 1.45 Youtube Videos No access
    46. 1.46 10-20-30 Rule No access
    1. 2.1 What is in this Chapter? No access
    2. 2.2 Learning Objectives No access
    3. 2.3 Legal Forms for Companies No access
    4. 2.4 Obligation of Keeping Bookkeeping Records No access
    5. 2.5 Establishment of a Company No access
    6. 2.6 Income Tax Calculation No access
    7. 2.7 Value added tax VAT No access
    8. 2.8 C/S KIELING TAXI GmbH – 20X1 No access
    9. 2.9 C/S KIELING TAXI GmbH-20X2 No access
    10. 2.10 Summary No access
    11. 2.11 Working Definitions No access
    12. 2.12 Question Bank No access
    13. 2.13 Solutions No access
    1. 3.1 What is in the Chapter? No access
    2. 3.2 Learning Objectives No access
    3. 3.3 IFRSs No access
    4. 3.4 How to Access IFRSs No access
    5. 3.5 C/S KENILWORTH MTS Ltd. – 20X1 No access
    6. 3.6 C/S KENILWORTH MTS Ltd. – 20X2 No access
    7. 3.7 Summary No access
    8. 3.8 Working Definitions No access
    9. 3.9 Question Bank No access
    10. 3.10 Solutions No access
    1. 4.1 What is in the Chapter? No access
    2. 4.2 Learning Objectives No access
    3. 4.3 Dealerships No access
    4. 4.4 Gross Profit Calculation No access
    5. 4.5 C/S DEMANN GmbH No access
    6. 4.6 Trial Balance No access
    7. 4.7 Trading Account No access
    8. 4.8 C/S RYNEVELD Ltd No access
    9. 4.9 C/S TELUK Sdn. Bhd No access
    10. 4.10 Worksheet for T/B Calculations No access
    11. 4.11 Summary No access
    12. 4.12 Working Definitions No access
    13. 4.13 Question Bank No access
    14. 4.14 Solutions No access
    1. 5.1 What is in the Chapter? No access
    2. 5.2 Learning Objectives No access
    3. 5.3 Company Appraisal No access
    4. 5.4 Situational Awareness about a Company No access
    5. 5.5 C/S ROSENDAHL Ltd No access
    6. 5.6 Steps of F/S Analysis No access
    7. 5.7 Defining Information Requirements No access
    8. 5.8 Formal Checking No access
    9. 5.9 Horizontal Analysis No access
    10. 5.10 Vertical Analysis No access
    11. 5.11 Basics of Ratio Analysis No access
    12. 5.12 C/S CAPELIFT (Pty) Ltd No access
    13. 5.13 Performance Ratios – CAPELIFT Ltd No access
    14. 5.14 Liquidity Ratios – CAPELIFT Ltd No access
    15. 5.15 Capital Structure Ratios – CAPELIFT Ltd No access
    16. 5.16 Market Value Ratios – CAPELIFT Ltd No access
    17. 5.17 Summary No access
    18. 5.18 Working Definitions No access
    19. 5.19 Question Bank No access
    20. 5.20 Solutions No access
    1. 6.1 What is in the Chapter? No access
    2. 6.2 Learning Objectives No access
    3. 6.3 IFRSs Consistency No access
    4. 6.4 Qualitative Characteristics of Financial Information No access
    5. 6.5 C/S BATHURST Ltd No access
    6. 6.6 Statement of Financial Position – BATHURST Ltd No access
    7. 6.7 Statement of Profit or Loss – BATHURST Ltd No access
    8. 6.8 Statement of Changes in Equity – BATHURST Ltd No access
    9. 6.9 Statement of Cash Flows – BATHURST Ltd No access
    10. 6.10 Notes – BATHURST Ltd No access
    11. 6.11 Summary No access
    12. 6.12 Working Definitions No access
    13. 6.13 Question Bank No access
    14. 6.14 Solutions No access
    1. 7.1 What is in the Chapter? No access
    2. 7.2 Learning Objectives No access
    3. 7.3 Initial Recognition No access
    4. 7.4 C/S GETEN (Pty) Ltd No access
    5. 7.5 Qualifying Assets No access
    6. 7.6 C/S LANGDAM Bhd No access
    7. 7.7 Subsequent Valuation No access
    8. 7.8 C/S GELLENDORFF LLC No access
    9. 7.9 Impairment Loss No access
    10. 7.10 Impairment Loss – GELLENDORFF LLC No access
    11. 7.11 Revaluations No access
    12. 7.12 C/S TINNEN K.K No access
    13. 7.13 C/S STEENBERG Ltd. – Case (i) No access
    14. 7.14 C/S STEENBERG Ltd. – Case (ii) No access
    15. 7.15 Disposal of Assets No access
    16. 7.16 C/S YSTERFONTEIN Ltd No access
    17. 7.17 Investment Property and Assets Held for Sale No access
    18. 7.18 C/S MERSEBURG Ltd No access
    19. 7.19 Assets Held for Sale No access
    20. 7.20 C/S OVERBERG (Pty) Ltd No access
    21. 7.21 Intangible Assets No access
    22. 7.22 C/S Dentist PAARDEBERG No access
    23. 7.23 Design and Research Costs No access
    24. 7.24 C/S WESPOORT Ltd No access
    25. 7.25 Leases No access
    26. 7.26 C/S KRIGE (Pty) Ltd No access
    27. 7.27 C/S MERVE (Pty) Ltd. - Lessee No access
    28. 7.28 C/S MERVE (Pty) Ltd. – Lessor No access
    29. 7.29 C/S VLAEBURG Ltd. - Lessee No access
    30. 7.30 C/S VLAEBURG Ltd. – Lessor No access
    31. 7.31 Short-term Leases No access
    32. 7.32 C/S JONKERS GmbH No access
    33. 7.33 Financial Instruments No access
    34. 7.34 C/S HAWKINS Ltd. / STEYN GmbH – Cross-Border Investments No access
    35. 7.35 C/S HAVENGA Ltd. - Bonds No access
    36. 7.36 C/S NATBERGEN (Pty) Ltd. – Bonds held to Maturity No access
    37. 7.37 C/S DORRING-TON Ltd. / ROTTMAN Ltd. – Pref. Shares No access
    38. 7.38 Derivatives No access
    39. 7.39 MOLLENBERG Ltd. – Call Option No access
    40. 7.40 Summary No access
    41. 7.41 Working Definitions No access
    42. 7.42 Questions Bank No access
    43. 7.43 Solutions No access
    1. 8.1 What is in the Chapter? No access
    2. 8.2 Learning Objectives No access
    3. 8.3 Group Accounting No access
    4. 8.4 Separate Financial Statements IAS 27 No access
    5. 8.5 C/S BRENO Ltd No access
    6. 8.6 Consolidated Financial Statements No access
    7. 8.7 C/S GAMKA/SWARTBERG Group – Initial Consolidation No access
    8. 8.8 C/S GAMKA/SWARTBERG Group – Subsequent Consolidations No access
    9. 8.9 C/S PORTERSVILLE/HENDERSON Group No access
    10. 8.10 Intra-Group Profit Consolidation No access
    11. 8.11 CS PATTEN/SPYKER No access
    12. 8.12 Joint Venture Accounting No access
    13. 8.13 C/S QUICKARMS-RESPONSE-FIRE Joint Operations No access
    14. 8.14 C/S CLOSEWATCH - Joint Venture No access
    15. 8.15 Summary No access
    16. 8.16 Working Definitions No access
    17. 8.17 Question Bank No access
    18. 8.18 Solutions No access
    1. 9.1 What is in the Chapter? No access
    2. 9.2 Learning Objectives No access
    3. 9.3 Current and non-Current Assets No access
    4. 9.4 Inventories No access
    5. 9.5 C/S GREENACRES Ltd No access
    6. 9.6 Perpetual Inventory System No access
    7. 9.7 C/S GREENACRES Ltd. – Perpetual Inventory System No access
    8. 9.8 Different Inventory Valuation No access
    9. 9.9 Purchase Price Change No access
    10. 9.10 C/S ROSEFIELD Ltd No access
    11. 9.11 Loss on Valuation No access
    12. 9.12 C/S HEISTEL (Pty) Ltd No access
    13. 9.13 Manufacturing Accounting No access
    14. 9.14 Overhead Application No access
    15. 9.15 C/S RIEBEECK-KASTEEL (Pty) Ltd No access
    16. 9.16 C/S RIEBEECK-KASTEEL (Pty) Ltd. - IAS 2.13 (ￎﾲ) No access
    17. 9.17 Manufacturing Summary Account No access
    18. 9.18 C/S RIEBEECK-KASTEEL (Pty) Ltd. – case (ￎﾳ) No access
    19. 9.19 Receivables No access
    20. 9.20 C/S CHELMSFORD No access
    21. 9.21 Securities No access
    22. 9.22 C/S NOKOX (Pty) Ltd No access
    23. 9.23 C/S TRAGER GmbH No access
    24. 9.24 C/S GRENVILLE AG No access
    25. 9.25 C/S NOKOX (Pty) Ltd. - continued No access
    26. 9.26 Prepaid Expenses No access
    27. 9.27 Cash and its Equivalents No access
    28. 9.28 C/S BAKENSKOP PLC No access
    29. 9.29 Summary No access
    30. 9.30 Working Definitions No access
    31. 9.31 Question Bank No access
    32. 9.32 Solutions No access
    1. 10.1 What is in the Chapter? No access
    2. 10.2 Learning Objectives No access
    3. 10.3 Cash Flow Statement Obligation No access
    4. 10.4 C/S EIMKE Ltd No access
    5. 10.5 Direct Method No access
    6. 10.6 C/S EIMKE Ltd. – Direct Method No access
    7. 10.7 Reconciliation of Profits with Operating Cash Flows No access
    8. 10.8 Why Step (1)? No access
    9. 10.9 Why step (2)? No access
    10. 10.10 Why Step (3)? No access
    11. 10.11 Why Step (4)? No access
    12. 10.12 Why Step (5)? No access
    13. 10.13 Why Step (6)? No access
    14. 10.14 Why Step (7)? No access
    15. 10.15 Why Step (8)? No access
    16. 10.16 Why Step (9)? No access
    17. 10.17 Why Step (10)? No access
    18. 10.18 C/S EIMKE Ltd. – Reconciliation Method No access
    19. 10.19 Derivative Method No access
    20. 10.20 Summary No access
    21. 10.21 Working Definitions No access
    22. 10.22 Question Bank No access
    23. 10.23 Solutions No access
    1. 11.1 What is in the Chapter? No access
    2. 11.2 Learnings Objectives No access
    3. 11.3 Equity No access
    4. 11.4 Issued Capital No access
    5. 11.5 C/S YARRA Ltd. – 20X0 No access
    6. 11.6 Reserves No access
    7. 11.7 C/S YARRA Ltd. – 20X0 - continued No access
    8. 11.8 C/S YARRA Ltd. – 20X1 No access
    9. 11.9 C/S YARRA Ltd. – 20X2 No access
    10. 11.10 Retained Earnings No access
    11. 11.11 Summary No access
    12. 11.12 Working Definitions No access
    13. 11.13 Question Bank No access
    14. 11.14 Solutions No access
    1. 12.1 What is in the Chapter? No access
    2. 12.2 Learning Objectives No access
    3. 12.3 Statement of Profit or Loss and Other Comprehensive Income No access
    4. 12.4 C/S ABINGTON Ltd. – Nature of Expense Method No access
    5. 12.5 C/S SUDHUIZEN PLC – Nature of Expense Method No access
    6. 12.6 C/S ABINGTON Ltd. – Cost of Sales Format No access
    7. 12.7 C/S SUDHUIZEN PLC – Cost of Sales Format No access
    8. 12.8 Summary No access
    9. 12.9 Working Definitions No access
    10. 12.10 Question Bank No access
    11. 12.11 Solutions No access
    1. 13.1 What is in the Chapter? No access
    2. 13.2 Learning Objectives No access
    3. 13.3 IFRS Regulations No access
    4. 13.4 C/S BELMONT Ltd No access
    5. 13.5 C/S BELMONT Ltd. - Share Issue/Treasury Shares No access
    6. 13.6 C/S BELMONT Ltd. - Profit or Loss No access
    7. 13.7 C/S BELMONT Ltd. - Other Comprehensive Income No access
    8. 13.8 C/S BELMONT Ltd. - Revaluations No access
    9. 13.9 C/S BELMONT Ltd. - Appropriation of Profits No access
    10. 13.10 Summary No access
    11. 13.11 Working Definition No access
    12. 13.12 Question Bank No access
    13. 13.13 Solutions No access
    1. 14.1 What is in the Chapter? No access
    2. 14.2 Learning Objectives No access
    3. 14.3 Liabilities No access
    4. 14.4 Certain Liabilities No access
    5. 14.5 C/S WARWICK Ltd. - Buying Goods on Credit No access
    6. 14.6 C/S BATHURST Ltd. - Bank Loan No access
    7. 14.7 C/S MEUL Ltd. – Amortised Costs No access
    8. 14.8 Bonds Issue No access
    9. 14.9 C/S BRIZA Ltd. - Bonds No access
    10. 14.10 C/S MEMEL PLC - Annuity and Extra Repayments No access
    11. 14.11 Provisions No access
    12. 14.12 C/S SEENA Ltd. – Measurement of Provisions No access
    13. 14.13 C/S HADRA (Pty) Ltd. - Provision for Pension Funds No access
    14. 14.14 C/S DUMMOND (Pty) Ltd. - Provision of rework No access
    15. 14.15 C/S SALMAN Ltd. - Provisions due to Onerous Contracts No access
    16. 14.16 Summary No access
    17. 14.17 Working Definitions No access
    18. 14.18 Question Bank No access
    19. 14.19 Solutions No access
  17. 15 Abbreviations No access 383 - 389
  18. 16 Table of Figures No access 390 - 393
  19. 17 Links No access 394 - 394
  20. 18 Literature No access 395 - 398

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