Issues in Financial Accounting 15th Edition Henderson Test Bank

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Issues in Financial Accounting 15th Edition Henderson Test Bank.

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Product Details:

ISBN 9781442561175

Author:  Henderson, Peirson, Henderson, Herbohn, Artiach and Howieson

Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements.

 

Table of Content:

Part I Institutional setting and the conceptual framework       

 

1.  Institutional arrangements for setting accounting standards in Australia

 

2.  A conceptual framework: Scope, reporting entity and the objective of financial report

 

3.  A conceptual framework: The fundamentals of general purpose financial reporting

 

4.  A conceptual framework: Recognition and measurement of the elements of financial statements

 

5.  The choice of accounting methods

 

Part II   The balance sheet

 

6.  The balance sheet: An overview

 

7.  Accounting for current assets

 

8.  Accounting for property, plant and equipment

 

9.  Accounting for company income tax

 

10. Accounting for investments

 

11. Accounting for intangible assets

 

12. Accounting for leases

 

13. Accounting for employee benefits

 

14. Accounting for financial instruments

 

15. Equity

 

Part III The income statement and further financial reporting issues

 

16. The income statement

 

17. The cash flow statement

 

18. Financial reporting: Segment reporting, value added statements, highlights statements and future-oriented financial information

 

19. Further financial reporting issues

 

Part IV Industry accounting standards

 

20. Accounting for the extractive industries

 

21. Accounting for real estate development and construction contracts

 

22. Accounting for agricultural activity

 

23. Accounting for superannuation plans

 

24. Accounting for financial institutions

 

25. Financial reporting in the public sector

 

Part V   International accounting         

 

26. International accounting standards, harmonisation and convergence

 

27. Foreign currency translation

 

Part VI Accounting and the community

 

28. Accounting for corporate social responsibilities

 

29. Ethics in accounting

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