, About
Financial Accounting
Volume 2
Eighth Edition
, Abboutt
Fin
nanc Accoun
cial A nting
g
Volu
ume 2
Eightth Edition
Contribu
C ting auth
hors
B Ceki
RN N
Ngcobo
A Re
ehwinkel
D Scheepers (edittor)
Pass Plus Conte
ent
BT Ngiba
Volu
ume 1
Eightth Edition
Contribu
C ting auth
hors
B Ceki
F Dousssy (editor)
D Scott
, Members of
o the LexisNe
exis Group w orldwide
worldwide
South Afric
ca LexisNexis (Pty
L y) Ltd
w
www.lexisnexis s.co.za
DURBANN 2 Peter Mokaba Road(No
215 orth Ridge Roa ad), Morningside, Durban, 4001
4
JOHANNNESBURG B
Building 8, Cou
untry Club Esttate Office Park, 21 Woodla
ands Drive, Wooodmead, 208
80
CAPE TOWN
O F
First Floor, Gre
eat Westerford
d, 240 Main Ro oad, Rondeboosch, 7700
Australia LexisNexis, CHATSWOOD
L H , Ne
ew South Wale
es
Austria L
LexisNexis Verrlag ARD Orac
c, VIENNA
Benelux L
LexisNexis Ben
nelux, AMSTER
RDAM
Canada LexisNexis Canada, MARKHA
L AM, Ontario
China L
LexisNexis, BEIJING
E
France L
LexisNexis, PARIS
A
Germany LexisNexis Germany, MÜNSTTER
L
Hong Kong
g L
LexisNexis, HONG
O KONG
India L
LexisNexis, NEW
E DELHI
Italy Giuffrè Editore, MILAN
G
Japan L
LexisNexis, TOKYO
O
Korea L
LexisNexis, SEOUL
E
Malaysia LexisNexis, KUALA
L U LUMPUR
New Zealand L
LexisNexis, WELLINGTON
E
Poland L
LexisNexis Poland, WARSAW
W
Singapore LexisNexis, SIN
L NGAPORE
United King
gdom L
LexisNexis, LONDON
O
United Stattes L
LexisNexis, DAYTON
A , Ohio
© 2019
ISBN 978-0
0-6390-0866-0
0
E-Book ISBN 978-0-6390
0-0867-7
First edition
n 2005, reprintted 2006 Fifth edition 2014
Second edition 2007 Sixth e
edition 2016
Third edition 2008 Seven nth edition 2018
Fourth editioon 2011
wledgement is given to the IFRS Foundation for quotes and definition
Full acknow ns used in thiss publication.
Copyright subsists
s in thiss work. No parrt of this work may be repro oduced in any form or by an
ny means without
the publisher’s written permission.
p An
ny unauthorised reproduction of this wo ork will constiitute a copyright
nt and render the doer liable
infringemen e under both c civil and criminal law.
Whilst every effort has been
b made to o ensure that the information published in this work is accurate, the
editors, authors, writers, contributors, publishers an
nd printers takke no respons
sibility for any loss or dama
age
suffered by any person asa a result of th
he reliance up
pon the inform
mation containe
ed therein.
Editor: Mandy
y Jonck
Technical Editor: Maggie Tallanda
Financial Accounting
Volume 2
Eighth Edition
, Abboutt
Fin
nanc Accoun
cial A nting
g
Volu
ume 2
Eightth Edition
Contribu
C ting auth
hors
B Ceki
RN N
Ngcobo
A Re
ehwinkel
D Scheepers (edittor)
Pass Plus Conte
ent
BT Ngiba
Volu
ume 1
Eightth Edition
Contribu
C ting auth
hors
B Ceki
F Dousssy (editor)
D Scott
, Members of
o the LexisNe
exis Group w orldwide
worldwide
South Afric
ca LexisNexis (Pty
L y) Ltd
w
www.lexisnexis s.co.za
DURBANN 2 Peter Mokaba Road(No
215 orth Ridge Roa ad), Morningside, Durban, 4001
4
JOHANNNESBURG B
Building 8, Cou
untry Club Esttate Office Park, 21 Woodla
ands Drive, Wooodmead, 208
80
CAPE TOWN
O F
First Floor, Gre
eat Westerford
d, 240 Main Ro oad, Rondeboosch, 7700
Australia LexisNexis, CHATSWOOD
L H , Ne
ew South Wale
es
Austria L
LexisNexis Verrlag ARD Orac
c, VIENNA
Benelux L
LexisNexis Ben
nelux, AMSTER
RDAM
Canada LexisNexis Canada, MARKHA
L AM, Ontario
China L
LexisNexis, BEIJING
E
France L
LexisNexis, PARIS
A
Germany LexisNexis Germany, MÜNSTTER
L
Hong Kong
g L
LexisNexis, HONG
O KONG
India L
LexisNexis, NEW
E DELHI
Italy Giuffrè Editore, MILAN
G
Japan L
LexisNexis, TOKYO
O
Korea L
LexisNexis, SEOUL
E
Malaysia LexisNexis, KUALA
L U LUMPUR
New Zealand L
LexisNexis, WELLINGTON
E
Poland L
LexisNexis Poland, WARSAW
W
Singapore LexisNexis, SIN
L NGAPORE
United King
gdom L
LexisNexis, LONDON
O
United Stattes L
LexisNexis, DAYTON
A , Ohio
© 2019
ISBN 978-0
0-6390-0866-0
0
E-Book ISBN 978-0-6390
0-0867-7
First edition
n 2005, reprintted 2006 Fifth edition 2014
Second edition 2007 Sixth e
edition 2016
Third edition 2008 Seven nth edition 2018
Fourth editioon 2011
wledgement is given to the IFRS Foundation for quotes and definition
Full acknow ns used in thiss publication.
Copyright subsists
s in thiss work. No parrt of this work may be repro oduced in any form or by an
ny means without
the publisher’s written permission.
p An
ny unauthorised reproduction of this wo ork will constiitute a copyright
nt and render the doer liable
infringemen e under both c civil and criminal law.
Whilst every effort has been
b made to o ensure that the information published in this work is accurate, the
editors, authors, writers, contributors, publishers an
nd printers takke no respons
sibility for any loss or dama
age
suffered by any person asa a result of th
he reliance up
pon the inform
mation containe
ed therein.
Editor: Mandy
y Jonck
Technical Editor: Maggie Tallanda
