| INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0074714791 |
| DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Call number |
. |
| MAIN ENTRY--PERSONAL NAME |
|---|
| Authors |
Deegan, Craig Michael, |
| Dates |
1960- |
| TITLE STATEMENT |
|---|
| Title |
Australian financial accounting / |
| Statement of responsibility, etc |
Craig Deegan. |
| EDITION STATEMENT |
|---|
| Edition |
4th ed. |
| PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication |
Sydney : |
| Publisher |
McGraw-Hill, |
| Date |
2005. |
| PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxi, 1214 p ; |
| Size |
25 cm. |
| GENERAL NOTE |
|---|
| General note |
Includes index and bibliographical references. |
| CONTENTS |
|---|
| 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. This new edition has been comprehensively updated to reflect the introduction of International Accounting Standards in Australia, together with legislative and other changes in the Australian accounting environment. Author Deegan from RMIT, Victoria. |
| STUDY PROGRAM |
|---|
| Program name |
ACCY200 ACCY201 ACCY302 |
| STUDY PROGRAM |
|---|
| Program name |
ACCY305 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Heading |
Accounting |
| General |
Standards |
| Form |
Australia. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Heading |
Financial statements |
| General |
Standards |
| Form |
Australia. |
| ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://uowd.box.com/s/fq5iqn3lhlxm77bqssmh9ztk5qca20qs |
| Public note |
Location Map |
| MAIN ENTRY--PERSONAL NAME |
|---|
| -- |
61892 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| -- |
2764 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| -- |
61893 |