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Issues in Financial Accounting

Scott Henderson Graham Peirson Kathy Herbohn Tracy Artiach

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Pearson Education Australia
30 September 2013
Economics & Business; Financial accounting
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
By:   Scott Henderson, Graham Peirson, Kathy Herbohn, Tracy Artiach, Bryan Howieson
Imprint:   Pearson Education Australia
Country of Publication:   Australia
Edition:   15th edition
ISBN:   9781442561175
ISBN 10:   1442561173
Pages:   1028
Publication Date:   30 September 2013
Audience:   College/higher education ,  Primary
Format:   Paperback
Publisher's Status:   Active
Part I Institutional setting and the conceptual framework 1. Institutional arrangements for setting accounting standards in Australia 2. A conceptual framework: Scope, reporting entity and the objective of financial report 3. A conceptual framework: The fundamentals of general purpose financial reporting 4. A conceptual framework: Recognition and measurement of the elements of financial statements 5. The choice of accounting methods Part II The balance sheet 6. The balance sheet: An overview 7. Accounting for current assets 8. Accounting for property, plant and equipment 9. Accounting for company income tax 10. Accounting for investments 11. Accounting for intangible assets 12. Accounting for leases 13. Accounting for employee benefits 14. Accounting for financial instruments 15. Equity Part III The income statement and further financial reporting issues 16. The income statement 17. The cash flow statement 18. Financial reporting: Segment reporting, value added statements, highlights statements and future-oriented financial information 19. Further financial reporting issues Part IV Industry accounting standards 20. Accounting for the extractive industries 21. Accounting for real estate development and construction contracts 22. Accounting for agricultural activity 23. Accounting for superannuation plans 24. Accounting for financial institutions 25. Financial reporting in the public sector Part V International accounting 26. International accounting standards, harmonisation and convergence 27. Foreign currency translation Part VI Accounting and the community 28. Accounting for corporate social responsibilities 29. Ethics in accounting

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