Australian financial accounting
著者
書誌事項
Australian financial accounting
McGraw-Hill Australia, c2012
7e
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Clear, direct and comprehensive, in Australian Financial Accounting Craig Deegan successfully communicates the detail necessary to understand and evaluate financial reporting.
目次
Part 1: The Australian Accounting Environment
Chapter: 1. An overview of the Australian external reporting environment
Chapter: 2. The conceptual framework of accounting and its relevance to financial reporting
Part 2: Theories of Accounting
Chapter: 3. Theories of accounting
Part 3: Accounting for Assets
Chapter: 4. An overview of accounting for assets
Chapter: 5. Depreciation of property, plant and equipment
Chapter: 6. Revaluations and impairment testing of non-current assets
Chapter: 7. Inventory
Chapter: 8. Accounting for intangibles
Chapter: 9. Accounting for heritage assets and biological assets
Part 4: Accounting for Liabilities and Owner's Equity
Chapter: 10. An overview of accounting for liabilities
Chapter: 11. Accounting for leases
Chapter: 12. Accounting for employee benefits
Chapter: 13. Share capital and reserves
Chapter: 14. Accounting for financial instruments
Chapter: 15. Revenue recognition issues
Chapter: 16. The statement of comprehensive income and statement of changes in equity
Chapter: 17. Accounting for share-based payments
Chapter: 18. Accounting for income taxes
Part 5: Accounting for the Disclosure of Cash Flows
Chapter: 19. The statement of cash flows
Part 6: Industry-specific Accounting Issues
Chapter: 20. Accounting for the extractive industries
Chapter: 21. Accounting for general insurance contracts
Chapter: 22. Accounting for superannuation plans
Part 7: Other Disclosure Issues
Chapter: 23. Events occurring after the end of the reporting period
Chapter: 24. Segment reporting
Chapter: 25. Related party disclosures
Chapter: 26. Earnings per share
Part 8: Accounting for Equity Interests on Other Entities
Chapter: 27. Accounting for group structures
Chapter: 28. Further consolidation issues I: Accounting for intragroup transactions
Chapter: 29. Further consolidation issues II: Accounting for non-controlling interests
Chapter: 30. Further consolidation issues III: Accounting for indirect ownership interests
Chapter: 31. Further consolidation issues IV: Accounting for changes in the degree of ownership of a subsidiary
Chapter: 32. Accounting for equity investments, including investments in associates and joint arrangements
Part 9: Foreign currency
Chapter: 33. Accounting for foreign currency transactions
Chapter: 34. Translating the financial statements of foreign operations
Part 10: Corporate Social-Responsibility Reporting
Chapter: 35. Accounting for corporate social responsibility
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