Financial Accounting, 8th Edition

Description

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 assets PART 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 CASHFLOWS Chapter 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 interests PART 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 $1 Appendix C Calculating present values Glossary Index