Corporate Financial Reporting in Perspective

 

The objective of Corporate Financial Reporting in Perspective is to provide accounting students with an authoratative and fully integrated composition of the statutory and professional precepts governing company financial statements. The scope of the work has also been extended inter alia to link accounting precepts more directly with the respective AC statements and to illustrate their applications.

The publication is available in printed and online format.

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The structure of financial statements in the framework of the Companies Act
  • Background and conceptual framework
  • Balance sheet
  • Income statement
  • Changes in equity
  • Cash flow statement and interpretation of financial statements
  • Group statements
  • Associates and joint ventures
  • Directors’ report
  • Auditors’ report
  • Interim and provisional reporting
  • The close corporation: Basic legal principles and accounting precepts