Australian financial accounting
著者
書誌事項
Australian financial accounting
McGraw-Hill Australia, c2012
7e
- : pbk
大学図書館所蔵 全3件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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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