Issues in Financial Accounting 15th 15E by Henderson PDF
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| Title: | Issues in Financial Accounting |
| Author(s): | Scott Henderson; Graham Peirson; Kathy Herbohn; Tracy Artiach; Bryan Howieson |
| Edition: | 15 |
| Year: | 2014 |
| ISBN-13: | 9781442561175 |
| ISBN-10: | 1442561173 |
Issues in Financial Accounting 15th 15E by Henderson PDF
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements.
Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of 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 provide a critical understanding of historical debates in financial accounting.
The new 15th edition covers 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 2012.
This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Part I 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 report
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. The choice of accounting methods
Part II The balance sheet
6. The balance sheet: An overview
7. Accounting for current assets
8. Accounting for property, plant and equipment
9. 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
15. Equity
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
Part V International accounting
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
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