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. Title. Australian financial accounting / Craig Deegan. Author. Deegan, Craig Michael, 1960-, (author.) Edition. 7E. Published.
North Ryde, NSW McGraw-Hill Australia, 2012 Copyright. ©2012 Content Types. still image.
text Carrier Types. volume Physical Description.
xxxi, 1304 pages: illustrations; 26 cm. Subjects. Summary. Clear, direct and comprehensive, in Australian Financial Accounting Craig Deegan successfully communicates the detail necessary to understand and evaluate financial reporting. 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 financial accounting. Part 3: Accounting for assets.
4. An overview of accounting for assets. 5. Depreciation of property, plant and equipment.
Accounting 7th Edition Horngren
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 liabilities and owners' equity. 10. An overview of accounting for liabilities.
11. Accounting for leases. 12. Accounting for employee benefits.
13. Share capital and reserves. 14.
Accounting for financial instruments. 15. Revenue recognition issues.
16. The statement of comprehensive income and statement of changes in equity. 17.
Accounting for share-based payments. 18. Accounting for income taxes. Part 5: Accounting for the disclosure of cash flows. 19.
The statement of cash flows. Part 6: Industry-specific accounting issues. 20.
Accounting for the extractive industries. 21. Accounting for general insurance contracts. 22. Accounting for superannuation plans. Part 7: Other disclosure issues.
23. Events occurring after the end of the reporting period. 24.
Segment reporting. 25. Related party disclosures. 26. Earnings per share. Part 8: Accounting for equity interests on other entities. 27.
Accounting for group structures. 28. Further consolidation issues I: Accounting for intragroup transactions.
29. Further consolidation issues II: Accounting for non-controlling interests. 30. Further consolidation issues III: Accounting for indirect ownership interests. 31.
Further consolidation issues IV: Accounting for changes in the degree of ownership of a subsidiary. 32. Accounting for equity investments, including investments in associates and joint arrangements. Part 9: Foreign currency. 33.
Accounting for foreign currency transactions. 34. Translating the financial statements of foreign operations. Part 10: Corporate social-responsibility reporting.
35. Accounting for corporate social responsibility. Notes. Previously published: 2010.
Includes bibliographical references and index. Donated by Dr Chew Kia Ngee FUniSA for the Library Bookplate appeal 2013 Dr Chew Kia Ngee FUniSA. Do Not Withdraw Language. English ISBN. 409 (pbk.) Dewey Number. 657.021894 Libraries Australia ID. Contributed by Get this edition.