Name: New Zealand Financial Accounting 6th Edition Deega Test Bank
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PART 1 THE NEW ZEALAND ACCOUNTING ENVIRONMENT
CHAPTER 1 AN OVERVIEW OF THE NEW ZEALAND EXTERNAL REPORTING ENVIRONMENT
INTRODUCTION TO FINANCIAL ACCOUNTING
1.1 Users’ demand for general purpose financial reports
1.2 Sources of external financial reporting regulation
1.3 New Zealand’s adoption of accounting standards issued by the International Accounting Standards Board
1.4 Structure of the International Accounting Standards Board
1.5 International cultural differences and the harmonisation of accounting standards
1.6 The use and role of audit reports
1.7 All this regulation—is it really necessary?
Summary
Key terms
End-of-chapter exercise
Review questions
Challenging questions
References
CHAPTER 2 THE CONCEPTUAL FRAMEWORK OF ACCOUNTING AND ITS RELEVANCE TO FINANCIAL REPORTING
INTRODUCTION TO THE CONCEPTUAL FRAMEWORK OF ACCOUNTING AND ITS RELEVANCE TO FINANCIAL REPORTING
2.1 What is a conceptual framework?
2.2 Benefits of a conceptual framework
2.3 Structure of the New Zealand framework
2.4 Current initiatives to develop a revised conceptual framework
2.5 Building blocks of a conceptual framework
2.6 Measurement principles
2.7 A critical review of conceptual frameworks
2.8 The conceptual framework as a normative theory of accounting
Summary
Key terms
End-of-chapter exercise
Review questions
Challenging questions
References

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Test bank and solution manual

New Zealand Financial Accounting 6th Edition Deega Test Bank