CiNii Books - Australian financial accounting

Craig Deegan's Australian Financial Accounting is the market-leading text in the area of financial accounting. This edition provides students with a detailed grasp of the theories and applications, whilst challenging them to critically evaluate concepts. Written in a clear and engaging style, Australian Financial Accounting is popular with students as it is easy to read and understand. Complete in theoretical and practical coverage, this text will give students a strong foundation that they can take into their professional lives. The fifth edition is comprehensively updated and revised, and reflects new changes made to accounting standards. New chapters have been added including several the area of consolidations. Examples, scenarios and extracts have been fully updated and new ones added. There are also new end-of-chapter review questions and challenging problems to extend students' knowledge.

Table of Contents

Part 1 - The Australian Accounting Environment 1. An overview of the Australian external reporting environment 2. The conceptual framework of accounting and its relevance to financial reporting Part 2 - Theories of Accounting 3. Theories of accounting Part 3 - Accounting for Assets 4. An overview of accounting for assets 5. Depreciation of property, plant and equipment 6.Revaluations and impairment testing of non-current assets 7.Inventory 8.Accounting for intangibles 9.Accounting for heritage assets and biological assets Part 4 - Accounting for Liability and Owner's Equity 10.An overview of accounting for liabilities 11.Accounting for leases 12.Set-off and extinguishment of debt 13.Accounting for employee benefits 14.Share capital and reserves 15.Accounting for financial instruments 16.Revenue recognition issues 17.The income statement 18.Share-based payments 19.Accounting for income tax Part 5 - Accounting for the Disclosure of Cash Flows 20.Statement of cash flows Part 6 - Industry-specific Accounting Issues 21.Accounting for the extractive industries 22.Financial reporting of general insurance activity 23.Accounting for superannuation plans Part 7 - Other Disclosure Issues 24.Events occurring after reporting date 25.Financial reporting by segments 26.Related party disclosures 27.Earnings per share Part 8 - Accounting for Equity Interests on Other Entities 28.Accounting for group structures: an introduction to consolidation accounting 29.Further consolidation issues I: accounting for intragroup transactions 30.Further consolidation issues II: minority interests 31.Further consolidation issues III: accounting for indirect interests 32.Further consolidation issues IV: accounting for changes in the degree of ownership of a subsidiary 33.Accounting for equity investments 34.Accounting for interests in joint ventures Part 9 - Foreign currency 35.Accounting for foreign currency transactions 36.Translation of the accounts of foreign operations Part 10 - Corporate Social-Responsibility Reporting 37.Accounting for corporate social responsibility

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Australian financial accounting

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