Financial Accounting, 8th Edition

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
		Chapter 9 Accounting for heritage assets and biological assets
	PART 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
	PART 5 ACCOUNTING FOR THE DISCLOSURE OF CASHFLOWS
		Chapter 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
		Chapter 27 Further consolidation issues II: accounting for non-controlling interests
	PART 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
	Appendix B Present value of an annuity of $1
	Appendix C Calculating present values
	Glossary
	Index