Ebook Issues in Financial Accounting 16e by Henderson, Peirson, Herbohn


Issues in Financial Accounting
16th Edition
Author(s) : Scott Henderson, Graham Peirson, Kathleen Herbohn, Tracy Artiach, Bryan Howieson
Copyright © 2017
Publisher : Pearson Australia
PDF 19.69 MB zip

Table of contents
PART 1 Institutional setting and the conceptual framework 1
Chapter 1 Institutional arrangements for setting accounting standards in Australia 2
CHAPTER 2 The conceptual framework: Purpose, reporting entity, the objective
of financial reporting, and qualitative characteristics 33
CHAPTER 3 The conceptual framework: Definition, recognition and measurement
of the elements in general purpose financial statements 56
CHAPTER 4 Fair value measurement 97
CHAPTER 5 The choice of accounting methods 117
PART 2 The statement of financial position 147
CHAPTER 6 The statement of financial position: An overview 148
CHAPTER 7 Accounting for current assets 178
CHAPTER 8 Accounting for property, plant and equipment 203
CHAPTER 9 Accounting for company income tax 273
CHAPTER 10 Accounting for intangible assets 325
CHAPTER 11 Accounting for leases 368
CHAPTER 12 Accounting for employee benefits 421
CHAPTER 13 Accounting for financial instruments 475
PART 3 The statement of comprehensive income
and further financial reporting issues 527
CHAPTER 14 The statement of comprehensive income 528
Chapter 15 Revenue 565
CHAPTER 16 The statement of cash flows 602
CHAPTER 17 Financial reporting: Segment reporting and highlights statements 624
CHAPTER 18 Further financial reporting issues 661
PART 4 Industry accounting standards 721
CHAPTER 19 Accounting for the extractive industries 722
CHAPTER 20 Accounting for agricultural activity 771
CHAPTER 21 Accounting for superannuation entities 797
CHAPTER 22 Accounting for insurance 825
PART 5 International accounting 853
CHAPTER 23 International accounting standards, harmonisation and convergence 854
CHAPTER 24 Foreign currency translation 874
PART 6 Accounting and the community 923
CHAPTER 25 Accounting for corporate social responsibilities 924
CHAPTER 26 Ethics in accounting 960

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