Australian Financial Accounting Information Center: Table of Contents


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Australian Financial Accounting, 4/e

Craig Deegan, RMIT

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Part 1 - The Australian accounting environment
Chapter 1	An overview of the Australian external reporting environment
Part 2 - Theories of accounting
Chapter 2	Theories of financial accounting
Part 3 - Accounting for assets
Chapter 3	An overview of accounting for assets
Chapter 4	Depreciation of non-current assets
Chapter 5	Revaluation and impairment testing of non-current assets
Chapter 6	Inventory
Chapter 7	Accounting for intangibles
Chapter 8	Accounting for heritage assets and accounting for biological assets
Part 4 - Accounting for liabilities and owner's equity
Chapter 9	An overview of accounting for liabilities
Chapter 10	Accounting for leases
Chapter 11	Set off and extinguishment of debt
Chapter 12	Accounting for employee benefits
Chapter 13	Share capital and reserves
Chapter 14	Accounting for financial instruments
Chapter 15	Revenue recognition issues
Chapter 16	The income statement
Chapter 17	Accounting for income taxes
Part 5 - Accounting for disclosure of cash flows
Chapter 18	Statement of cash flows
Part 6 - Industry-specific accounting issues
Chapter 19	Accounting for the extractive industries
Chapter 20	Financial reporting of general insurance activities
Chapter 21	Accounting for superannuation plans
Part 7 - Other disclosure issues
Chapter 22	Events occurring after reporting date
Chapter 23	Financial reporting by segments
Chapter 24	Related-party disclosures
Chapter 25	Earnings per share
Part 8 - Accounting for equity interests in other entities
Chapter 26	Accounting for group structures
Chapter 27	Further consolidation issues I Accounting for inter-entity transactions and outside equity interests
Chapter 28	Further consolidation issues II Accounting for indirect interests and changes in degree of ownership of a subsidiary
Chapter 29	Accounting for equity investments
Chapter 30	Accounting for interests in joint ventures
Part 9 - Foreign currency
Chapter 31	Accounting for foreign currency transactions
Chapter 32	Translation of the accounts of foreign operations
Part 10 - Corporate social-responsibility reporting
Chapter 33	Accounting for corporate social responsibility
Appendix A:	Present value of $1
Appendix B:	Present value of an annuity of $1
Appendix C:	Calculating present values

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