GAAP Handbook

 

The GAAP Handbook provides guidance to those involved in the preparation, audit or analysis of financial statements. The work summarises by topic the disclosure requirements of both the accounting statements and Schedule 4 to the Companies Act. Specimen annual financial statements are included as well as practical examples with journal entries where appropriate, that demonstrate the more important principles. The publication is updated annually.

The GAAP Handbook is available in printed, online and DVD format.

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The accounting framework
  • Taxation
  • Earnings per share
  • Inventories
  • Property, plant and equipment
  • Borrowing costs
  • Construction contracts
  • Revenue
  • Accounting policies, changes in accounting estimates and errors
  • The effects of changes in foreign exchange rates
  • Leases
  • Segment reporting
  • Investments in associates
  • Joint ventures
  • Cash flow statements
  • Intangible assets
  • Employee benefits
  • Provisions, contingent assets and contingent liabilities
  • Events after balance sheet date
  • Hyperinflationary economies
  • Financial instruments
  • Related party disclosures
  • Impairment of assets
  • Government assistance
  • Interim financial reporting
  • Business combinations
  • Presentation of financial statements
  • Consolidated and separate financial statements
  • Agriculture
  • Non-current assets held for sale and discontinued operations
  • Share-based payments
  • Investment property
  • First-time adoption of International Financial Reporting Standards