ACC1102 Issues in Financial Accounting CB
Isbn 9781442537507 / Isbn 10 1442537507
Published By P.Ed Custom Books
MYOB AccountRight Enterprise v19: A Hands On Approach 5th Edition
Isbn 9781442545861 / Isbn 10 1442545860
Published By P.Ed Australia
Format Book With CD
This new 14th edition of Issues in Financial Accounting provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today.
The book covers the 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 2009.
Packed with engaging pedagogy, this text exposes students to 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 give students a critical understanding of historical debates in financial accounting.
With its practical approach, Henderson's 14th edition of Issues in Financial Accounting is the most accessible, comprehensive and up-to-date text on the market.
Preface to the fourteenth edition
Part I Institutional setting and the conceptual framework
Institutional arrangements for setting accounting standards in Australia
A conceptual framework: Scope, reporting entity and the objective of financial report
A conceptual framework: The fundamentals of general purpose financial reporting
A conceptual framework: Recognition and measurement of the elements of financial statements
The choice of accounting methods
The balance sheet
The balance sheet: An overview
Accounting for current assets
Accounting for property, plant and equipment
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
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
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
Table 1 Present value of one dollar due at the end of n periods
Table 2 Present value of $1 per period
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