Language : English
Published : 2016-05-11
Pages : 768
Applying IFRS Standards 4th Edition
The vision of the IFRS Foundation to establish a truly global language for accounting has now been realised in 100 of the world’s jurisdictions, including all of the G20 nations, and continues to generate public support from major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The wide-spread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world. An accountancy professional able to master the Standards now has the opportunity to ply their trade in any of the world’s major business centres without the need for local accounting knowledge. In collaboration with EY, Applying International Financial Reporting Standards, fourth edition, is the ideal companion for both accountancy students and accounting professionals aiming to develop a complete understanding of IFRS Standards. Authored by a selection of leading academics and industry experts, AIFRS fourth edition explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an Academic Perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards. AIFRS fourth edition comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader s understanding of the content. A wealth of additional learning materials can also be found atwww.wiley.com/college/picker, including: * Four additional chapters: Exploration for and evaluation of mineral resources; Agriculture; Associates and equity accounting; Joint arrangements * Instructor slides * Testbank * Additional exercises * Solutions manual * Access to the IFRS Learning Resources
Cornerstones of Managerial Accounting, South African Edition delivers a unique learning system that is integrated through the entire managerial accounting journey – ensuring students will leave the course with the knowledge they need to be successful business leaders.
Property Valuation and Investment introduces different perspectives on real estate and outlines the principles techniques for urban analysis, property valuation and investment. Most chapters are accompanied by review questions, also included in a comprehensive question bank at the end of the book. Property Valuation and Investment seeks to inform diverse property stakeholders and help foster a broad understanding of fragmented and evolving housing markets. Specifically, its learning objectives are to: o Reflect critically on urban property from multiple sociocultural, environmental and financial perspectives o Understand and critically apply property technical knowledge and terminology such as ‘market price’, ‘value’, land and improvement o Ascertain capital market conditions and stage in property cycle o Analyse space markets in different property sub-markets using relevant, reliable and timely evidence from diverse sources o Understand limits imposed by complexity, turbulence and information asymmetry o Appreciate the role and duty of valuers, ethical and profession standards o Conduct competent residential valuation using appropriate comparisons o Write a professional valuation report which is logically structured, presents coherent evidence and articulates any significant issues o Formulate a property investment strategy, having regard to conditions and risk appetite o Value property or conduct a project financial feasibility analysis by applying suitable income techniques o Calculate an appropriate yield or discount rate which reflects risks and opportunity costs.
1. Nature of real estate 2. Market value and valuation principles 3. Capital and space market interaction 4. The complex evolving city 5. Valuation, ethics and professional standards 6. The valuation process 7. valuation methods 8. Comparison (market) approach 9. Income method 10. Discounting techniques 11. Funding and project feasibility 12. Portfolio performance