Australian financial accounting
著者
書誌事項
Australian financial accounting
McGraw-Hill/Irwin, c2007
5th ed
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
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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