An adaptation of McGraw-Hill Australia's financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. It communicates the detail necessary to understand, challenge and critically evaluate financial reporting.
An adaptation of McGraw-Hill Australia's financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. It communicates the detail necessary to understand, challenge and critically evaluate financial reporting.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Dr. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at the University of Ulster at Jordanstown, Northern Ireland. She is also a qualified Chartered Accountant.
Inhaltsangabe
Part 1 The Accounting Environment Chapter 1 An Overview of the external reporting environment Chapter 2 The conceptual framework of accounting and its relevance to financial reporting Part 2 Theories of Accounting Chapter 3 Theories of financial accounting Part 3 Accounting for Assets Chapter 4 An overview of accounting for assets Chapter 5 Depreciation of property, plant and equipment Chapter 6 Revaluations and impairment testing of non-current assets Chapter 7 Inventory Chapter 8 Accounting for intangibles Part 4 Accounting for Liabilities and Owners' Equity Chapter 9 An overview of accounting for liabilities Chapter 10 Accounting for leases Chapter 11 Share capital and reserves Chapter 12 Accounting for financial instruments Chapter 13 Revenue recognition issues Chapter 14 The statement of comprehensive income and statement of changes in equity Chapter 15 Accounting for income taxes Part 5 Accounting for the Disclosure of Cash Flows Chapter 16 The Statement of Cash Flows Part 6 Disclosure Issues Chapter 17 Events accruing after the reporting date Chapter 18 Related-party disclosures Chapter 19 Earnings per share Part 7 Accounting for Equity Interests in other Entities Chapter 20 Accounting for group structures Chapter 21 Further consolidation issues I: accounting for intragroup transactions Chapter 22 Further consolidation issues II: accounting for non-controlling interests Chapter 23 Further consolidation issues III: accounting for indirect ownership interests Part 8 Foreign Currency Chapter 24 Accounting for foreign currency transactions Chapter 25 Translating the financial statements of foreign operations Part 9 Corporate Social Responsibility Reporting Chapter 26 Accounting for corporate social responsibility
Part 1 The Accounting Environment Chapter 1 An Overview of the external reporting environment Chapter 2 The conceptual framework of accounting and its relevance to financial reporting Part 2 Theories of Accounting Chapter 3 Theories of financial accounting Part 3 Accounting for Assets Chapter 4 An overview of accounting for assets Chapter 5 Depreciation of property, plant and equipment Chapter 6 Revaluations and impairment testing of non-current assets Chapter 7 Inventory Chapter 8 Accounting for intangibles Part 4 Accounting for Liabilities and Owners' Equity Chapter 9 An overview of accounting for liabilities Chapter 10 Accounting for leases Chapter 11 Share capital and reserves Chapter 12 Accounting for financial instruments Chapter 13 Revenue recognition issues Chapter 14 The statement of comprehensive income and statement of changes in equity Chapter 15 Accounting for income taxes Part 5 Accounting for the Disclosure of Cash Flows Chapter 16 The Statement of Cash Flows Part 6 Disclosure Issues Chapter 17 Events accruing after the reporting date Chapter 18 Related-party disclosures Chapter 19 Earnings per share Part 7 Accounting for Equity Interests in other Entities Chapter 20 Accounting for group structures Chapter 21 Further consolidation issues I: accounting for intragroup transactions Chapter 22 Further consolidation issues II: accounting for non-controlling interests Chapter 23 Further consolidation issues III: accounting for indirect ownership interests Part 8 Foreign Currency Chapter 24 Accounting for foreign currency transactions Chapter 25 Translating the financial statements of foreign operations Part 9 Corporate Social Responsibility Reporting Chapter 26 Accounting for corporate social responsibility
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