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00000cam a2200000 7i4500 |
| 001 |
0000057634 |
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20090210093000.0 |
| 008 |
090208s2008 xn eng |
| 020 |
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|a 9780733983979 (pbk.)
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| 090 |
0 |
0 |
|a HF5635
|b .H46 2008
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| 100 |
1 |
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|a Henderson, Scott ,
|e author
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| 245 |
1 |
0 |
|a Issues in financial accounting
|c Scott Henderson, Graham Peirson, Kathy Herbohn
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| 260 |
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|a Frenchs Forest, N.S.W :
|b Pearson Education Australia ,
|c c2008
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| 300 |
|
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|a viii, 1088 p. ;
|c 26 cm.
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| 500 |
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|a includes index
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| 500 |
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|a Previous ed.: 2006
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| 505 |
0 |
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|a 1.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 reporting -- 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. Constant purchasing power accounting -- 6. Current value accounting -- 7. The choice of accounting method -- Part II: The balance sheet -- 8. The balance sheet: An overview -- 9. Accounting for current assets -- 10. Accounting for property, plant and equipment -- 11. Accounting for company income tax -- 12. Accounting for investments -- 13. Accounting for intangible assets -- 14. Accounting for leases and instalment sales agreements -- 15. Accounting for employee benefits -- 16. Accounting for financial instruments -- 17. Equity --
Part III: The income statement and further financial reporting issues -- 18. The income statement -- 19. Cash flow statement -- 20. Financial reporting: Segment reporting, value added statements, highlight statements and future-oriented financial information -- 21. Further financial reporting issues -- Part IV: Industry accounting standards -- 22. Accounting for the extractive industries -- 23. Accounting for real estate development and construction contracts -- 24. Accounting for agricultural activity -- 25. Accounting for superannuation plans -- 26. Accounting for financial institutions -- 27. Financial reporting in the public sector -- Part V: International accounting -- 28. International accounting standards and harmonisation -- 29. Foreign currency translation -- Part VI: Accounting and the community -- 30. Accounting for corporate social responsibilities --31. Ethics in Accounting -- Appendices -- Glossary.
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| 650 |
|
0 |
|a Accounting
|z Australia
|v Textbooks
|
| 650 |
|
0 |
|a Financial statements
|z Australia
|v Textbooks
|
| 700 |
1 |
|
|a Herbohn, Kathy ,
|d 1969- ,
|e author
|
| 700 |
1 |
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|a Peirson, Graham ,
|e author
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| 999 |
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|a 1000118209
|b Book
|c OPEN SHELF (30 DAYS)
|e Gong Badak Campus
|