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Australian financial accounting

By: Deegan, Craig.
Publisher: North Ryde, NSW McGraw-Hill 2012Edition: 7th edition.Description: xxxi, 1304 p.; tables; 26 cm.ISBN: 9780071012409.Subject(s): Accounting | Accounting standards | Australia | Financial statements | Assets (Accounting) | Cash flow | Insurance | Mineral industries | Superannuation | Liabilities (Accounting) | Private equity | Disclosure in accounting | Financial statements, Consolidated | Segment reporting | Earnings per share | Foreign exchange | Corporate social responsibility | Reporting
Contents:
THE AUSTRALIAN ACCOUNTING ENVIRONMENT: An overview of the Australian external reporting environment -- The conceptual framework of accounting and its relevance to financial reporting. THEORIES OF ACCOUNTING: Theories of accounting. ACCOUNTING FOR ASSETS: An overview of accounting for assets -- Depreciation of property, plant and equipment -- Revaluations and impairment testing of non-current assets -- Inventory -- Accounting for intangibles -- Accounting for heritage assets and biological assets. ACCOUNTING FOR LIABILITIES AND OWNERS' EQUITY: An overview of accounting for liabilities -- Accounting for leases -- Accounting for employee benefits -- Share capital and reserves -- Accounting for financial instruments -- Revenue recognition issues -- The statement of comprehensive income and statement of changes in equity -- Accounting for share-based payments -- Accounting for income taxes. ACCOUNTING FOR THE DISCLOSURE OF CASH FLOWS: The statement of cash flows. INDUSTRY-SPECIFIC ACCOUNTING ISSUES: Accounting for the extractive industries -- Accounting for general insurance contracts -- Accounting for superannuation plans. OTHER DISCLOSURE ISSUES: Events occurring after the end of the reporting period -- Segment reporting -- Related party disclosures -- Earnings per share. ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES: Accounting for group structures -- Further consolidation issues I - Accounting for intragroup transactions -- Further consolidation issues II - Accounting for non-controlling interests -- Further consolidation issues III - Accounting for indirect ownership interests -- Further consolidation issues IV - Accounting for changes in the degree of ownership of a subsidiary -- Accounting for equity investments, including investments in associates and joint arrangements. FOREIGN CURRENCY: Accounting for foreign currency transactions -- Translating the financial statements of foreign operations. CORPORATE SOCIAL-RESPONSIBILITY REPORTING: Accounting for corporate social responsibility. APPENDICES: Present value of $1 -- Present value of an annuity of $1 -- Calculating present values.
Summary: This edition is fully updated and provides students with the best foundation for their studies and future profession.
Item type Home library Collection Call number Vol info Status Date due Barcode Item reserves
Book Book Australia
Reference REF 100 DEE 2012 (Browse shelf) 7th edition Not For Loan 30004155
Book Book Australia
100 DEE 2012 (Browse shelf) 7th edition Not for loan 30004156
Book Book Australia
100 DEE 2012 (Browse shelf) 7th edition Not for loan 30004157
Book Book New Zealand
100.2 AUS 7ed (Browse shelf) 7th edition Not for loan 30004158
Total reserves: 0

THE AUSTRALIAN ACCOUNTING ENVIRONMENT: An overview of the Australian external reporting environment -- The conceptual framework of accounting and its relevance to financial reporting. THEORIES OF ACCOUNTING: Theories of accounting. ACCOUNTING FOR ASSETS: An overview of accounting for assets -- Depreciation of property, plant and equipment -- Revaluations and impairment testing of non-current assets -- Inventory -- Accounting for intangibles -- Accounting for heritage assets and biological assets. ACCOUNTING FOR LIABILITIES AND OWNERS' EQUITY: An overview of accounting for liabilities -- Accounting for leases -- Accounting for employee benefits -- Share capital and reserves -- Accounting for financial instruments -- Revenue recognition issues -- The statement of comprehensive income and statement of changes in equity -- Accounting for share-based payments -- Accounting for income taxes. ACCOUNTING FOR THE DISCLOSURE OF CASH FLOWS: The statement of cash flows. INDUSTRY-SPECIFIC ACCOUNTING ISSUES: Accounting for the extractive industries -- Accounting for general insurance contracts -- Accounting for superannuation plans. OTHER DISCLOSURE ISSUES: Events occurring after the end of the reporting period -- Segment reporting -- Related party disclosures -- Earnings per share. ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES: Accounting for group structures -- Further consolidation issues I - Accounting for intragroup transactions -- Further consolidation issues II - Accounting for non-controlling interests -- Further consolidation issues III - Accounting for indirect ownership interests -- Further consolidation issues IV - Accounting for changes in the degree of ownership of a subsidiary -- Accounting for equity investments, including investments in associates and joint arrangements. FOREIGN CURRENCY: Accounting for foreign currency transactions -- Translating the financial statements of foreign operations. CORPORATE SOCIAL-RESPONSIBILITY REPORTING: Accounting for corporate social responsibility. APPENDICES: Present value of $1 -- Present value of an annuity of $1 -- Calculating present values.

This edition is fully updated and provides students with the best foundation for their studies and future profession.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

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