Financial Accounting (Pack - includes Connect)

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 1 The Australian accounting environment
Chapter 1 An overview of the Australian external reporting environment
Chapter 2 The conceptual framework for financial reporting 


Part 2 Theories of accounting
Chapter 3 Theories of financial accounting


Part 3 Accounting for assets
Chapter 4 An overview of accounting for assets
Chapter 5 Depreciation of property, plant and equipment
Chapter 6 Revaluations and impairment testing of non-current assets
Chapter 7 Inventory
Chapter 8 Accounting for intangibles
Chapter 9 Accounting for heritage assets and biological assets


Part 4 Accounting for liabilities and owners’ equity
Chapter 10 An overview of accounting for liabilities
Chapter 11 Accounting for leases
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 statement of profit or loss and other comprehensive income, and the statement of changes in equity
Chapter 17 Accounting for share-based payments
Chapter 18 Accounting for income taxes


Part 5 Accounting for the disclosure of cash flows
Chapter 19 The statement of cash flows


Part 6 Industry-specific accounting issues
Chapter 20 Accounting for the extractive industries


Part 7 Other disclosure issues
Chapter 21 Events occurring after the end of the reporting period
Chapter 22 Segment reporting
Chapter 23 Related party disclosures
Chapter 24 Earnings per share


Part 8 Accounting for equity interests in other entities
Chapter 25 Accounting for group structures
Chapter 26 Further consolidation issues I: accounting for intragroup transactions
Chapter 27 Further consolidation issues II: accounting for non-controlling interests
Chapter 28 Further consolidation issues III:  accounting for indirect ownership interests
Chapter 29 Accounting for investments in associates and joint ventures


Part 9 Foreign currency
Chapter 30 Accounting for foreign currency transactions
Chapter 31 Translating the financial statements of foreign operations


Part 10 Corporate social responsibility reporting
Chapter 32 Accounting for corporate social responsibility


End matter
Appendix A Present value of $1
Appendix B Present value of an annuity of $1
Appendix C Calculating present values