A Review of the Australian Accounting Standards on Inventories
Author: Geoffrey Herbert Burrows
Publisher:
Published: 1993
Total Pages: 54
ISBN-13: 9780909744588
DOWNLOAD EBOOK →Author: Geoffrey Herbert Burrows
Publisher:
Published: 1993
Total Pages: 54
ISBN-13: 9780909744588
DOWNLOAD EBOOK →Author: Ruth Picker
Publisher: Wiley
Published: 2009-08-04
Total Pages: 1310
ISBN-13: 9780470818268
DOWNLOAD EBOOK →Australian Accounting Standards has been thoroughly updated in the second edition to reflect the Australian equivalents of the International Financial Reporting Standards. Since the early adoption of IFRS in 2005, Australia has kept pace with international standard setters to ensure that Australian accounting standards align and harmonise with IFRS. The continuing focus of the second edition is on the interpretation, analysis, illustration and application of the scope and purpose of various Australian accounting standards. Each chapter contains numerous illustrative examples to ensure that the student gains a deep understanding of all the reporting requirements under the respective accounting standard to meet the expectations of the profession. The coverage of accounting standards has been expanded in the new edition with the inclusion of new chapters on AASB 6 Exploration for and Evaluation of Mineral Resources, AASB 118 Revenue, AASB 119 Employee benefits and AASB 141 Agriculture. This textbook has been written for intermediate and advance courses on financial accounting at both undergraduate and postgraduate level.
Author: Scott Henderson
Publisher: Pearson Higher Education AU
Published: 2015-05-20
Total Pages: 1029
ISBN-13: 1486017983
DOWNLOAD EBOOK →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. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Author: Asheq R. Rahman
Publisher: Routledge
Published: 2013-12-04
Total Pages: 439
ISBN-13: 1317962761
DOWNLOAD EBOOK →This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.
Author: United States. Federal Accounting Standards Advisory Board
Publisher:
Published: 1993
Total Pages: 60
ISBN-13:
DOWNLOAD EBOOK →Author: Brian P. West
Publisher: Routledge
Published: 2003-04-17
Total Pages: 473
ISBN-13: 1134450559
DOWNLOAD EBOOK →This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence
Author: Janice Loftus
Publisher: John Wiley & Sons
Published: 2022-09-16
Total Pages: 1155
ISBN-13: 073039641X
DOWNLOAD EBOOK →The most authoritative financial reporting text for second and third-year courses, Loftus' Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts. Supported by a variety of digital resources like interactive worked problems and questions with immediate feedback, Financial Reporting is a textbook designed for an engaging, interactive learning experience.
Author: Stefan Greite
Publisher: GRIN Verlag
Published: 2004-12-17
Total Pages: 28
ISBN-13: 3638332772
DOWNLOAD EBOOK →Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), Helmut Schmidt University - University of the Federal Armed Forces Hamburg (Institute for Corporate Accounting), course: Controlling, language: English, abstract: The topic of the paper is the “The development of the accounting standards of the Australian Accounting Standard Board after the end of the G4+1.” I want to summarise the recent standardisation progress both international and in the view of Australia, and have a closer look on the Australian accounting environment. What was the G4+1, and why did it disband? What was the Australian reaction on the End of the G4+1. What will the future of international and Australian accounting look like? I have chosen the topic because I am currently staying at the Australian Defence Force Academy and studying at the University of New South Wales. Australia has been one of the major standard setters in the world and has had a deal of influence on international accounting standards, although it is a relatively small economy in the world. Hardly a day passes without problems of financial reporting appearing in the international press. Recent events like the scandals of Enron, Worldcom, and Xerox show the need for reasonable accounting. International accounting is an actual problem to be solved and a future chance for all kinds of businesses. After the introduction I will first present the accounting environment of Australia and its institutions. Then I will discuss the development of international accounting and the G4+1 group and its dissolution. I will have a look on the “Harmonisation Project” and what happens in Australia after the end of the G4+1. At the end I will illustrate the relation between IAS and AAS, and give a conclusion. For my work I used several recent books on Australian financial accounting that are used by institutions across Australia, various Journals on accounting, government reports, and especially Publications of the standard setting bodies.
Author: Craig Deegan
Publisher: McGraw-Hill Education Australia
Published: 2012-06-20
Total Pages: 1399
ISBN-13: 1743764561
DOWNLOAD EBOOK →Clear, direct and comprehensive, Australian Financial Accounting is the market-leading text in financial accounting. Craig Deegan successfully communicates the detail necessary to understand and evaluate financial reporting. This edition is fully updated and provides students with the best foundation for their studies and future profession. New to this edition: Additional end of chapter exercises. Coverage of ongoing changes in the convergence of IASB and the US Financial Accounting Standards Board New material detailing how the financial crisis affected other international central banks Extensive revision of the chapter on Accounting for Financial Instruments. Inclusion of new international projects and standards and entirely new worked standards illustrating changes to practice.
Author: Charles Horngren
Publisher: Pearson Higher Education AU
Published: 2012-11-01
Total Pages: 1137
ISBN-13: 1442553472
DOWNLOAD EBOOK →Success in Accounting begins here! The technical details you need to know and decision making processes you need to understand, with plain language explanations and the power of unlimited practice. Accounting is an engaging resource that focuses on current accounting theory and practice in Australia, within a business context. It emphasises how financial decision-making is based on accurate and complete accounting information and uses case studies to illustrate this in a practical way. The new seventh edition is accurate and up-to-date, guided by extensive technical review feedback and incorporating the latest Australian Accounting Standards. It also provides updated coverage of some of the most significant current issues in accounting such as ethics, information systems and sustainability.