| Description |
xna1 online resource |
| Contents |
Front Cover; Front Matter; PART 1 THE AUSTRALIAN ACCOUNTING ENVIRONMENT; Chapter 1 An overview of the Australian external reporting environment; Chapter 2 The conceptual framework for 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 |
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Chapter 9 Accounting for heritage assets and biological assetsPART 4 ACCOUNTING FOR LIABILITIES AND OWNERS' EQUITY; Chapter 10 An overview of accounting for liabilities; Chapter 11 Accounting for leases; Chapter 12 Accounting for employee benefits; Chapter 13 Share capital and reserves; Chapter 14 Accounting for financial instruments; Chapter 15 Revenue recognition issues; Chapter 16 The statement of profit or loss and other comprehensive income, and the statement of changes in equity; Chapter 17 Accounting for share-based payments; Chapter 18 Accounting for income taxes |
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PART 5 ACCOUNTING FOR THE DISCLOSURE OF CASHFLOWSChapter 19 The statement of cash flows; PART 6 INDUSTRY-SPECIFIC ACCOUNTING ISSUES; Chapter 20 Accounting for the extractive industries; PART 7 OTHER DISCLOSURE ISSUES; Chapter 21 Events occurring after the end of the reporting period; Chapter 22 Segment reporting; Chapter 23 Related party disclosures; Chapter 24 Earnings per share; PART 8 ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES; Chapter 25 Accounting for group structures; Chapter 26 Further consolidation issues I: accounting for intragroup transactions |
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Chapter 27 Further consolidation issues II: accounting for non-controlling interestsPART 9 FOREIGN CURRENCY; Chapter 28 Accounting for foreign currency transactions; Chapter 29 Translating the financial statements of foreign operations; PART 10 CORPORATE SOCIAL-RESPONSIBILITY REPORTING; Chapter 30 Accounting for corporate social responsibility; ONLINE CHAPTERS; Chapter 31 Further consolidation issues III: accounting for indirect ownership interests; Chapter 32 Accounting for investments in associates and joint ventures; Appendix A Present value of 1 |
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Appendix B Present value of an annuity of 1Appendix C Calculating present values; Glossary; Index |
| Analysis |
Australian |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Online resource; title from digital title page (viewed on November 30, 2018) |
| Subject |
Accounting -- Australia
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Accounting -- Standards -- Australia
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Financial statements -- Standards -- Australia
|
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Accounting
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Accounting -- Standards
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Financial statements -- Standards
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Australia
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| Form |
Electronic book
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| ISBN |
9781743763636 |
|
1743763638 |
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