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Deegan, Craig; Ward, Anne Marie

Financial Accounting and Reporting: An International Approach An International Approach (Kartoniert / Broschiert / Paperback)

Reihe: UK Higher Education Business Accounting

McGraw-Hill Education - Europe, November 2009

European ed - 800 S. - Sprache: Englisch - 261x192x43 mm

ISBN: 0077121716 EAN: 9780077121716

Financial Accounting and Reporting: An International Approach is an adaptation of McGraw-Hill Australia's bestselling financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. Set within an international context, with a solid grounding in IAS/ IFRS, the book provides students with a detailed grasp of reporting requirements in and accessible and engaging manner. Up to date throughout and complete in theoretical and practical coverage, the book successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. The result gives students a strong foundation for current study and their future professional lives.

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Part 1 The Accounting Environment Chapter 1 An Overview of the external reporting environmentChapter 2 The conceptual framework of accounting and its relevance to financial reportingPart 2 Theories of AccountingChapter 3 Theories of financial accountingPart 3 Accounting for AssetsChapter 4 An overview of accounting for assetsChapter 5 Depreciation of property, plant and equipment Chapter 6 Revaluations and impairment testing of non-current assetsChapter 7 InventoryChapter 8 Accounting for intangiblesPart 4 Accounting for Liabilities and Owners' Equity Chapter 9 An overview of accounting for liabilitiesChapter 10 Accounting for leasesChapter 11 Share capital and reservesChapter 12 Accounting for financial instrumentsChapter 13 Revenue recognition issuesChapter 14 The statement of comprehensive income and statement of changes in equityChapter 15 Accounting for income taxesPart 5 Accounting for the Disclosure of Cash FlowsChapter 16 The Statement of Cash FlowsPart 6 Disclosure IssuesChapter 17 Events accruing after the reporting dateChapter 18 Related-party disclosuresChapter 19 Earnings per sharePart 7 Accounting for Equity Interests in other EntitiesChapter 20 Accounting for group structuresChapter 21 Further consolidation issues I: accounting for intragroup transactions Chapter 22 Further consolidation issues II: accounting for non-controlling interestsChapter 23 Further consolidation issues III: accounting for indirect ownership interests Part 8 Foreign CurrencyChapter 24 Accounting for foreign currency transactionsChapter 25 Translating the financial statements of foreign operationsPart 9 Corporate Social Responsibility ReportingChapter 26 Accounting for corporate social responsibility

Über den Autor

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.

ISBN 0-077121-71-6, ISBN 0-07-712171-6, ISBN 0-07712-171-6, ISBN 0-077-12171-6, ISBN 0-0771-2171-6

ISBN 978-0-077121-71-6, ISBN 978-0-07-712171-6, ISBN 978-0-07712-171-6, ISBN 978-0-077-12171-6, ISBN 978-0-0771-2171-6

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