Browsing by Subject "IAS 1"

Browsing by Subject "IAS 1"

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  • Fund accounting by non-profit entities 
    Coetzee, Stephen (South African Institute of Chartered Accountants, 2006-06)
    Many non-profit entities set aside specific amounts of money received from third parties exclusively aimed at achieving a certain objective. The initial fund capital is generally kept intact and utilised to generate ...
  • World's end do not cross : is this the end of the world as we know it? 
    Coetzee, Stephen; Schmulian, Astrid (South African Institute of Chartered Accountants, 2008-02)
    A complete set of financial statements (including comparative figures) now includes the following, presented with equal prominence: 1. a statement of financial position (balance sheet); 2. a statement of comprehensive ...