Gaap handbook 1996 : financial accounting and reporting practices including specimen annual financial statements

Hemus, Chris.; Wingard, Christa; Van Wijk, U.; Becker, H.

dc.contributor.author	Hemus, Chris.	en
dc.contributor.author	Wingard, Christa	en
dc.contributor.author	Van Wijk, U.	en
dc.contributor.author	Becker, H.	en
dc.date.accessioned	2015-10-14T08:36:00Z
dc.date.available	2015-10-14T08:36:00Z
dc.date.issued	1996	en
dc.identifier.isbn	086981950X	en
dc.identifier.isbn	9780869819500
dc.identifier.uri	http://hdl.handle.net/10500/19405
dc.description	South African Generally Accepted Accounting Practice (GAAP)
dc.description.tableofcontents	Preface (pages iv-v) -- Detailed contents (pages xi-xxi) -- Chapter contents. 1. The accounting framework (pages 1-17) -- 2. Deferred taxation (pages 18-41) -- 3. Earnings and dividends per share (pages 42-56) -- 4. Inventories (pages 57-67) -- 5. Property, plant and equipment (pages 68-87) -- 6. Borrowing costs (pages 88-96) -- 7. Construction contracts (pages 97-111) -- 8. Revenue (pages 112-121) -- 9. Net profit for the period (pages 122-136) -- 10. Foreign exchange (pages 137-160) -- 11. Leases (pages 161-189) -- 12. Segmental reporting (pages 190-202) -- 13. Equity accounting (pages 203-217) -- 14. Joint ventures (pages 218-232) -- 15. Cash flow statements (pages 233-250) -- 16. Research and development costs (pages 251-262) -- 17. Retirement benefit information (pages 263-274) -- 18. Contingencies (pages 275-280) -- 19. Post balance sheet events (pages 281-283) -- 20. Secondary tax on companies (pages 284-290) -- Appendix (pages 291-359)
dc.format.extent	1 online resource (xxi, 359 pages)
dc.language	English
dc.language.iso	en
dc.publisher	Pretoria : University of South Africa
dc.relation.ispartofseries	Manualia didactica ; 27
dc.subject.classification	Accounting
dc.subject.ddc	657
dc.subject.lcsh	Accounting -- South Africa
dc.subject.lcsh	Financial statements -- South Africa
dc.title	Gaap handbook 1996 : financial accounting and reporting practices including specimen annual financial statements	en
dc.type	Book