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
|Item type||Home library||Collection||Call number||Vol info||Status||Date due||Barcode||Item reserves|
|Book||Australia||Reference||REF 100 DEE 2012 (Browse shelf)||7th edition||Not For Loan||30004155|
|Book||Australia||100 DEE 2012 (Browse shelf)||7th edition||Not for loan||30004156|
|Book||Australia||100 DEE 2012 (Browse shelf)||7th edition||Not for loan||30004157|
|Book||New Zealand||100.2 AUS 7ed (Browse shelf)||7th edition||Not for loan||30004158|
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.