Financial Accounting Issues

Financial Accounting Issues, 2nd edition has been written for courses that specifically deal with the analysis of accounting issues or that combine the teaching of accounting theory with specific issues facing the accounting profession. The text is also relevant to postgraduate students undertaking their Professional Year or CPA exams.
After using this text, students will be able to understand the accounting standards analysed, be aware of any debate concerning theoretical issues within each standard, and be able to implement these standards on a practical basis.
Building upon the practically oriented style of the first edition, Financial Accounting Issues, 2nd edition contains new information on regulation and standard setting in Australia, more illustrative examples, and updated end–of–chapter discussion questions and problems. The material covering the more challenging aspects of the subject has been substantially rewritten to make it more understandable to undergraduate students.

Spis treści:
Part I: The Accounting Framework
1. The Regulatory Framework in the Private Sector
By Terry Heazlewood, Charles Sturt University
2. The Regulatory Framework in the Public Sector
By Paul Sutcliffe and Frank Micallif, Australian Accounting Research Foundation
3. Solving Accounting Issues
By Jenny Goodwin, Nanyang Technological University and Bryan Howieson, University of Western Australia
Part 2: Disclosure Issues
4. Segment Reporting
By Stephen Marsden and Chris Lambert, Queensland University of Technology
5. Related Party Disclosures
By Si?n Flynne, Curtin University of Technology
6. Earnings Per Share
By Jennie Radford, Curtin University of Technology
7. Financial Instruments
By Phil Hancock, Murdoch University
Part 3: Industry–Specific Standards
8. Construction Contracts
By Stephen Marsden and John Sweeting, Queensland University of Technology
9. Extractive Industries
By Stephen Marsden and Chris Lambert, Queensland University of Technology
Part 4: Specific Transactions
10. Joint Ventures
By Ken Leo, Curtin University of Technology
11. Leases
By Stephen Marsden and John Sweeting, Queensland University of Technology
12. Foreign Currency Translation
By Ken Leo and Jennie Radford, Curtin University of Technology
13. Intangibles and Goodwill
By Ken Leo, Curtin University of Technology
14. Employee Entitlements
By Sue Taylor, Queensland University of Technology

Nota biograficzna:
Ken Leo, Curtin University of Technology,Jennie Radford, Curtin University of Technology, Chris Lambert, Queensland University of Technology andJohn Sweeting, Queensland University of Technology