New Zealand Financial Accounting

3. Auflage 2006
ISBN: 978-0-07-471617-5
Verlag: McGraw-Hill Education

Buch, Englisch, 0 Seiten, Format (B × H): 78 mm x 98 mm, Gewicht: 5 g

New Zealand Financial Accounting provides students with a comprehensive grounding in all aspects of financial accounting. This popular, market-leading text provides a complete understanding of financial accounting, with an engaging and accessible writing style. This edition continues to offer students a detailed grasp of the theory and applications underlying financial accounting, while challenging the reader to critically evaluate them.

Autoren/Hrsg.

Samkin, Grant

Deegan, Craig

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

New Zealand Financial Accounting Part 1 The New Zealand Accounting Environment Ch 1 An overview of the New Zealand external reporting environment Part 2 Theories of Accounting Ch 2 An overview of theories of accounting Part 3 Accounting for Assets Ch 3 An overview of accounting for assets Ch 4 Depreciation of property, plant and equipment Ch 5 Revaluation and impairment testing of non-current assets Ch 6 Accounting for inventories Ch 7 Accounting for intangibles Ch 8 Accounting for heritage and biological assets Part 4 Accounting for Liabilities and Equity Ch 9 Accounting for liabilities, provisions, contingent liabilities and contingent assets Ch 10 Accounting for leases Ch 11 Debt defeasance and debt set-offs Ch 12 Accounting for employee entitlements Ch 13 Capital and reserves Ch 14 Share based payments Ch 15 Accounting for financial instruments Ch 16 Income and revenue recognition issues Ch 17 Income statement and statement of changes in equity Ch 18 Accounting for income taxes Part 5 Accounting for Cash Flows Ch 19 Cash flow statements Part 6 Other Disclosure Issues Ch 20 Events after the balance sheet date Ch 21 Financial reporting by segments Ch 22 Related-party disclosures Ch 23 Earnings per share Part 7 Accounting for Equity Interests in Other Entities Ch 24 Accounting for group structures Ch 25 Accounting for intragroup transactions and minority interests Ch 26 Accounting for indirect interests and changes in degree of ownership of subsidiaries Ch 27 Accounting for equity investments Ch 28 Accounting for interests in joint ventures Part 8 Foreign Currency Ch 29 Accounting for foreign currency transactions Ch 30 Translating the financial statements of foreign operations Part 9 Corporate Social-Responsibility Reporting Ch 31 Accounting for corporate social responsibility Appendix A Present value of $1 Appendix B Present value of annuity of $1 Appendix C Calculating present values Appendix D New Zealand Financial Reporting Standards references

Über Autor(innen)

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.

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.