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Australian financial accounting

By: Craig DeeganPublication details: NSW : McGraw-Hill/Irwin, c2005. Edition: 4th edDescription: xxxi, 1214 p. : ill. ; 25 cmISBN: 0074714791Subject(s): 1. Accounting -- Standards -- Australia. 2. Financial statements -- Standards -- Australia. 3. AustraliaDDC classification: 657.021894 DEE
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Contents:
1. An overview of the Australian external reporting environment
2. Theories of financial accounting
3. An overview of accounting for assets
4. Depreciation of property, plant and equipment
5. Revaluations and impairment testing of non-current assets
6. Inventory
7. Accounting for intangibles
8. Accounting for heritage assets and biological assets
9. An overview of accounting for liabilities
10. Accounting for leases
11. Set-off and extinguishment of debt
12. Accounting for employee benefits
13. Share capital and researves
14. Accounting for financial instruments
15. Revenue recognition issues
16. The income statement
17. Accounting for income taxes
18. Cash-flow statements
19. Accounting for extractive industries
20. Accounting for general insurance contracts
21. Accounting for superannuation plans
22. Events occurring after balance sheet date
23. Financial reporting by segments
24. Related-party disclosures
25. Earnings per share
26. Accounting for group structures
27. Further consolidation issues I. Accounting for inter-entity transactions and minority interests
28. Further consolidation issues II. Accounting for indirect interests and changes in degree of ownership of a subsidiary
29. Accounting for equity investments
30. Accounting for interests in joint ventures
31. Accounting for foreign currency transactions
32. Translation of the accounts of foreign operations
33. Accounting for corporate social responsibility
Appendices
Glossary

Includes bibliographical references and index

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