Financial Accounting: IFRS® Principles 6th edition is an accessible, comprehensive and concepts-based South African text which assumes a basic knowledge of financial accounting, and then helps readers understand and apply the IFRS Accounting Standards. It also references the IFRS for SMEs Accounting Standard, applicable to small and medium-sized enterprises. The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice, and strategy. It is suitable for second- and third-year courses in financial accounting on the chartered accountant or general or professional accountant streams at universities, as well as universities of technology.