Issues in financial accounting

Issues in financial accounting

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Bibliographic Details
Main Authors: Henderson, Scott (Author), Herbohn, Kathy , 1969- (Author), Peirson, Graham (Author)
Format: Book
Language:English
Published: Frenchs Forest, N.S.W : Pearson Education Australia , c2008
Subjects:
Accounting > Australia > Textbooks
Financial statements > Australia > Textbooks
Table of Contents:
  • 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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