Pack Australian Financial Accounting + Connect Online

Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Prior to this appointment, and between 1996 and 2001, he was Professor of Accounting and Faculty Director of Research and Research Higher Degrees at the University of Southern Queensland. He has taught at Australian universities for two decades in both undergraduate and postgraduate courses, and has presented lecturers internationally, including in New Zealand, the United States, France, England, Wales, Scotland, Malaysia, Singapore, South Africa, South Korea and China. Prior to his time in the university sector, Craig worked as a chartered accountant in practice. He is an active researcher with numerous publications in Australian and international professional and academic journals (any NZ ones, and he regularly provides consulting services to corporations, government, and industry bodies. Craig’s main research interests are in the area of social and environmental accountability and reporting, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia. He has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting Association of Australia and New Zealand (now known as the Accounting and Finance Association of Australia and New Zealand). In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence. Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia as well as a number of other countries such as the UK, US, The Netherlands and South Korea.

Part One: The Australian Accounting Environment
Ch 1. An Overview of the Australian External Reporting Environment
Ch 2. The Conceptual Framework of Accounting and its Relevance to Financial Reporting
Part Two: Theories of Accounting
Ch 3. Theories of Financial Accounting
Part Three: Accounting for Assets
Ch 4. An Overview of Accounting for Assets
Ch 5. Depreciation of Property, Plant and Equipment
Ch 6. Revaluations and Impairment Testing of Non-Current Assets
Ch 7. Inventory
Ch 8. Accounting for Intangibles
Ch 9. Accounting for Heritage Assets and Biological Assets
Part Four: Accounting for Liabilities and Owners' Equity
Ch 10. An Overview of Accounting for Liabilities
Ch 11. Accounting for Leases
Ch 12. Accounting for Employee Benefits
Ch 13. Share Capital and Reserves
Ch 14. Accounting for Financial Instruments
Ch 15. Revenue Recognition Issues
Ch 16. The Income Statment
Ch 17. Accounting for Share-Based Payments
Ch 18. Accounting for Income Taxes
Part Five: Accounting for the Disclosure of Cash Flows
Ch 19.Cash Flow Statements
Part Six: Industry-Specific Accounting Issues
Ch 20. Accounting for the Extractive Industries
Ch 21. Accounting for General Insurance Contracts
Ch 22. Accounting for Superannuation Plans
Part Seven: Other Disclosure Issues
Ch 23. Events Occuring After Balance Sheet Date
Ch 24. Segment Reporting
Ch 25. Related-Party Disclosures
Ch 26. Earnings per Share
Part Eight: Accounting for Equity Interests in Other Entities
Ch 27. Accounting for Group Structures
Ch 28. Further Consolidation Issues I: accounting for intragroup transactions
Ch 29. Further Consolidation Issues II: accounting for non-controlling interests
Ch 30. Further Consolidation Issues III: accounting for direct ownership interests
Ch 31. Further Consolidation Issues IV: accounting for changes in the degree of ownership of a subsidary
Ch 32. Accounting for Equity Investments
Ch 33. Accounting for Interests in Joint Ventures
Part Nine: Foreign Currency
Ch 34. Accounting for Foreign Currency Transactions
Ch 35. Translation of the Accounts of Foreign Operations
Part Ten: Corporate Social- Responsibility Reporting
Ch 36. Accounting for Corporate Social Responsibility