Grant Samkin,
Waikato University Craig Deegan,
RMIT University
ISBN: 0074716174 Copyright year: 2006
Features
New Zealand Financial Accounting is the market-leading text. It provides students with a thorough and comprehensive grounding in all aspects of financial accounting and aims to give students not only a firm grasp on how to apply the various accounting requirements, but encourages them to critically evaluate accounting rules and guidelines. The authors' aim is to develop accountants who are able to apply particular accounting requirements, but who will also be able to contribute to the ongoing improvement of the regulatory environment.
This third edition has been comprehensively updated to incorporate and reference the latest information and changes resulting from international harmonisation of New Zealand Financial Reporting Standards. An important point of difference with other texts is that it references the new, New Zealand standards, rather than the pre-existing standards issued by the International Accounting Standards Board. The level of change resulting from this decision is unparalleled in New Zealand's financial reporting history and is fully reflected in this text. Latest legislative changes and industry developments are also included.
It has been thoroughly reviewed and checked to ensure that accuracy and rigour are retained, despite the very substantial level of change.
New features have been added to aid learning and the revision process:
Learning objectives are now numbered and repeated in the margin, alongside the relevant area of the chapter.
Key terms are defined in the margin.
Existing pedagogical features have also been retained:
Chapter introductions and summaries
Numerous worked examples with solutions
Financial Accounting in the News illustrates the theory and provides interesting insights into many aspects of financial accounting.
Comprehensive exercise and solution completes each chapter.
The package now includes access to PowerWeb for students, and comes with PowerPoints and a test bank for instructors.