Financial accounting / Craig Deegan.
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| Edition: | 8th edition. |
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| Published: |
North Ryde, NSW :
McGraw-Hill Education (Australia) Pty Ltd,
[2016]
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| Online Access: | |
| Main Author: | |
| Subjects: | |
| Format: | Electronic eBook |
Table of Contents:
- Front Cover; Front Matter; PART 1 THE AUSTRALIAN ACCOUNTING ENVIRONMENT; Chapter 1 An overview of the Australian external reporting environment; Chapter 2 The conceptual framework for financial reporting; PART 2 THEORIES OF ACCOUNTING; Chapter 3 Theories of financial 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 assetsPART 4 ACCOUNTING FOR LIABILITIES AND OWNERS' 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 profit or loss and other comprehensive income, and the 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 CASHFLOWSChapter 19 The statement of cash flows; PART 6 INDUSTRY-SPECIFIC ACCOUNTING ISSUES; Chapter 20 Accounting for the extractive industries; PART 7 OTHER DISCLOSURE ISSUES; Chapter 21 Events occurring after the end of the reporting period; Chapter 22 Segment reporting; Chapter 23 Related party disclosures; Chapter 24 Earnings per share; PART 8 ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES; Chapter 25 Accounting for group structures; Chapter 26 Further consolidation issues I: accounting for intragroup transactions.
- Chapter 27 Further consolidation issues II: accounting for non-controlling interestsPART 9 FOREIGN CURRENCY; Chapter 28 Accounting for foreign currency transactions; Chapter 29 Translating the financial statements of foreign operations; PART 10 CORPORATE SOCIAL-RESPONSIBILITY REPORTING; Chapter 30 Accounting for corporate social responsibility; ONLINE CHAPTERS; Chapter 31 Further consolidation issues III: accounting for indirect ownership interests; Chapter 32 Accounting for investments in associates and joint ventures; Appendix A Present value of 1.
- Appendix B Present value of an annuity of 1Appendix C Calculating present values; Glossary; Index.
