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Australian Financial Accounting, 6th Edition

by: Craig Deegan

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On-line Price: $134.95 (includes GST)

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This is an old edition. There is a new edition of this book available. In many cases publishers substitute to newer editions automatically...

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Retail Price: $154.95

Publisher: MCGRAW-HILL,15.11.09

Category: ACCOUNTING Level:

ISBN: 0070277745
ISBN13: 9780070277748

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THIS IS AN OLD EDITION. PLEASE SEE ISBN13: 9780071012409 FOR 7TH EDITION.

PRESCRIBED TEXT FOR:

Accounting (Theory & Issues) 512 at CURTIN SUMMER SCHOOL 2011/12
22420

AT UTS BROADWAY, SEMESTER 2 2012
ACCT90012 AT THE UNIVERSITY OF MELBOURNE, SEMESTER 2 2012

Australia's market-leading financial accounting text provides students with a detailed grasp of reporting requirements in an accessible and engaging manner. Fully updated throughout, Australian Financial Accounting further develops and extends its coverage of consolidations and encompasses topical issues such as social and environmental accounting.

Renowned for his clear writing style, Craig Deegan successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. Complete in theoretical and practical coverage, this text gives students a strong foundation for current study and their future professional lives.

Part 1 - The Australian Accounting Environment
Ch 1. An overview of the Australian external reporting environment
Ch 2. The conceptual framework of accounting and its relevance to financial reporting

Part 2 - Theories of Accounting
Ch 3. Theories of accounting

Part 3 - Accounting for Assets
Ch 4. An overview of accounting for assets
Ch 5. Depreciation of property, plant and equipment
Ch 6. Revaluations and impairment testing of non-current assets
Ch 7. Inventory
Ch 8. Accounting for intangibles
Ch 9. Accounting for heritage assets and biological assets

Part 4 - Accounting for Liability and Owner?s Equity
Ch 10. An overview of accounting for liabilities
Ch 11. Accounting for leases
Ch 12. Set-off and extinguishment of debt
Ch 13. Accounting for employee benefits
Ch 14. Share capital and reserves
Ch 15. Accounting for financial instruments
Ch 16. Revenue recognition issues
Ch 17. The income statement
Ch 18. Share-based payments
Ch 19. Accounting for income tax

Part 5 - Accounting for the Disclosure of Cash Flows
Ch 20. Statement of cash flows

Part 6 - Industry-specific Accounting Issues
Ch 21. Accounting for the extractive industries
Ch 22. Financial reporting of general insurance activity
Ch 23. Accounting for superannuation plans

Part 7 - Other Disclosure Issues
Ch 24. Events occurring after reporting date
Ch 25. Financial reporting by segments
Ch 26. Related party disclosures
Ch 27. Earnings per share

Part 8 - Accounting for Equity Interests on Other Entities
Ch 28. Accounting for group structures: an introduction to consolidation accounting
Ch 29. Further consolidation issues I: accounting for intragroup transactions
Ch 30. Further consolidation issues II: minority interests
Ch 31. Further consolidation issues III: accounting for indirect interests
Ch 32. Further consolidation issues IV: accounting for changes in the degree of ownership of a subsidiary
Ch 33. Accounting for equity investments
Ch 34. Accounting for interests in joint ventures

Part 9 - Foreign currency
Ch 35. Accounting for foreign currency transactions
Ch 36. Translation of the accounts of foreign operations

Part 10 - Corporate Social-Responsibility Reporting
Ch 37. Accounting for corporate social responsibility