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Issues in Financial Accounting eBook, 16th Edition

Scott Henderson
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Issues in Financial Accounting eBook, 16th Edition

By Scott Henderson, Graham Peirson, Kathy Herbohn, Tracy Artiach, Bryan Howieson
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Overview
Author
Scott Henderson
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Edition
16th
ISBN
9781488619755
Published Date
10/04/2017
Issues in Financial Accounting combines the theoretical with practical application to address key concepts and issues in financial accounting.

Updated to reflect changes to the Australian Accounting Standards Board (AASB) standards and interpretations (up to the end of September 2016), changes to this edition have focused on accounting content and updates.

Real world examples balanced with a breadth and depth of content ensures students develop a critical understanding of the topics in financial accounting.

 

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New to this edition
  • Streamlined coverage of the conceptual framework down to two chapters and the addition of two entirely new chapters
    • Chapter 4 - Fair value measurement
    • Chapter 15 - Revenue
  • Increased coverage of AASB 2 Share-based payment (Chapter 12) plus End of Chapter questions
  • All references to Accounting Standards and interpretations have been checked and updated
  • End of Chapter questions now tagged to Learning Outcomes and have been revised and updated
  • End of Chapter Problems are now tagged to Learning Outcomes to link theory and practice to outcomes
Table of contents
  • Part 1 Institutional setting and the conceptual framework
  • Chapter 1 Institutional arrangements for setting accounting standards in Australia
  • Chapter 2 The conceptual framework: Purpose, reporting entity, the objective of financial reporting, and qualitative characteristics
  • Chapter 3 The conceptual framework: Definition, recognition and measurement of the elements in general purpose financial statements
  • Chapter 4 Fair value measurement
  • Chapter 5 The choice of accounting methods
  • Part 2 The statement of financial position
  • Chapter 6 The statement of financial position: An overview
  • Chapter 7 Accounting for current assets
  • Chapter 8 Accounting for property, plant and equipment
  • Chapter 9 Accounting for company income tax
  • Chapter 10 Accounting for intangible assets
  • Chapter 11 Accounting for leases
  • Chapter 12 Accounting for employee benefits
  • Chapter 13 Accounting for financial instruments
  • Part 3 The statement of comprehensive income and further financial reporting issues
  • Chapter 14 The statement of comprehensive income
  • Chapter 15 Revenue
  • Chapter 16 The statement of cash flows
  • Chapter 17 Financial reporting: Segment reporting and highlights statements
  • Chapter 18 Further financial reporting issues
  • Part 4 Industry accounting standards
  • Chapter 19 Accounting for the extractive industries
  • Chapter 20 Accounting for agricultural activity
  • Chapter 21 Accounting for superannuation entities
  • Chapter 22 Accounting for insurance
  • Part 5 International accounting
  • Chapter 23 International accounting standards, harmonisation and convergence
  • Chapter 24 Foreign currency translation
  • Part 6 Accounting and the community
  • Chapter 25 Accounting for corporate social responsibilities
  • Chapter 26 Ethics in accounting

Download the detailed table of contents (132 Kb)