New Zealand Financial Accounting

AUSTRLN
ISBN: 978-0-07-471365-5
Verlag: McGraw-Hill Education

Buch, Englisch, 0 Seiten, Format (B × H): 74 mm x 96 mm, Gewicht: 4 g

This second edition of the market-leading financial accounting text provides New Zealand undergraduates with a thorough and comprehensive grounding in all aspects of financial accounting. It aims to not only give undergraduates a firm grasp of the principles and application of financial accounting requirements but through the evaluation of rules and guidelines, to develop students' critical thinking and evaluation abilities-a prerequisite to success in an accounting career.

Autoren/Hrsg.

Samkin, Grant

Deegan, Craig

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Part 1 The New Zealand accounting environment
Ch 1An overview of the New Zealand external reporting environmentPart 2Theories of Accounting
Ch 2An overview of theories of accountingPart 3Accounting for Assets
Ch 3An overview of accounting for assets
Ch 4Depreciation, impairment and disposal of property, plant and equipment
Ch 5Revaluation of non-current assets
Ch 6Acccounting for inventories
Ch 7Accounting for intangibles
Ch 8Accounting for heritage assets and biological assetsPart 4Accounting for liabilities and equity
Ch 9Accounting for liabilities, provisions, contingent liabilities and contingent assets
Ch 10Accounting for leases
Ch 11Defeasance of debt and right of set-off
Ch 12Accounting for employee entitlements
Ch 13Capital and reserves
Ch 14Accounting for financial instruments
Ch 15Revenue recognition issues
Ch 16Statement of financial performance and statement of movements in equity
Ch 17Accounting for income taxesPart 5Accounting for cash flows
Ch 18Statement of cash flowsPart 6Industry-specific accounting issues
Ch 19Accounting for extractive industries
Ch 20Financial reporting of insurance activities
Ch 21Accounting for superannuation schemesPart 7Other disclosure issues
Ch 22Events after balance date
Ch 23Financial reporting for segments
Ch 24Related party disclosures
Ch 25Earnings per sharePart 8Accounting for equity interests in other entities
Ch 26Accounting for group structures
Ch 27Accounting for inter-entity transactions and outside equity interests
Ch 28Direct interests and changes in degree of ownership of subsidiary
Ch 29Accounting for equity investments
Ch 30Accounting for interests in joint ventures and partnershipsPart 9Foreign currency
Ch 31Accounting for foreign currency transactions
Ch 32Translating the financial statements of foreign operationsPart 10Corporate social responsibility reporting
Ch 33Accounting for corporate social responsibilityEnd matterAppendix A - mathematical tables (repeat from 1e). Glossary (currently 21 pages)Subject index (currently 18 pp)

Über Autor(innen)

Samkin, Grant
GRANT SAMKIN, BCompt (Hons) MCom (cum laude) (Durban- Westville), DCompt (South Africa) CA (NZ) CA (SA) is an Associate Professor in the Management School at the Universityof Waikato. Prior to this appointment, he taught at the Universityof Durban-Westville and the University of Natal (Durban). Granthas also presented lectures in England. During the last 16 years hehas taught undergraduate and postgraduate programs in Financial Accounting and Auditing. Prior to his time in the university sector, Grant spent a number of years as a chartered accountant in practice and in industry. While in industry he held a senior position with a subsidiary of one of South Africas largest construction companies. He has publications in a number of international accounting journals including: Accounting, Auditing & Accountability Journal; Accounting History, Advances in Public Interest Accounting; Journal of Intellectual Capital; Journal of Economic and Financial Sciences; Accounting Education: An International Journal; Qualitative Research in Accounting and Management; and Financial Reporting Regulation and Governance.

Deegan, Craig
Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Prior to this appointment, and between 1996 and 2001, he was Professor of Accounting and Faculty Director of Research and Research Higher Degrees at the University of Southern Queensland. He has taught at Australian universities for two decades in both undergraduate and postgraduate courses, and has presented lecturers internationally, including in New Zealand, the United States, France, England, Wales, Scotland, Malaysia, Singapore, South Africa, South Korea and China.Prior to his time in the university sector, Craig worked as a chartered accountant in practice. He is an active researcher with numerous publications in Australian and international professional and academic journals (any NZ ones, and he regularly provides consulting services to corporations, government, and industry bodies. Craigs main research interests are in the area of social and environmental accountability and reporting, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia. He has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting Association of Australia and New Zealand (now known as the Accounting and Finance Association of Australia and New Zealand). In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence.Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia as well as a number of other countries such as the UK, US, The Netherlands and South Korea.