New Zealand Financial Accounting

New Zealand Financial Accounting

Part 1 The New Zealand Accounting Environment

Ch 1 An overview of the New Zealand external reporting environment

Part 2 Theories of Accounting

Ch 2 An overview of theories of accounting

Part 3 Accounting for Assets

Ch 3 An overview of accounting for assets

Ch 4 Depreciation of property, plant and equipment

Ch 5 Revaluation and impairment testing of non-current assets

Ch 6 Accounting for inventories

Ch 7 Accounting for intangibles

Ch 8 Accounting for heritage and biological assets

Part 4 Accounting for Liabilities and Equity

Ch 9 Accounting for liabilities, provisions, contingent liabilities and contingent assets

Ch 10 Accounting for leases

Ch 11 Debt defeasance and debt set-offs

Ch 12 Accounting for employee entitlements

Ch 13 Capital and reserves

Ch 14 Share based payments

Ch 15 Accounting for financial instruments

Ch 16 Income and revenue recognition issues

Ch 17 Income statement and statement of changes in equity

Ch 18 Accounting for income taxes

Part 5 Accounting for Cash Flows

Ch 19 Cash flow statements

Part 6 Other Disclosure Issues

Ch 20 Events after the balance sheet date

Ch 21 Financial reporting by segments

Ch 22 Related-party disclosures

Ch 23 Earnings per share

Part 7 Accounting for Equity Interests in Other Entities

Ch 24 Accounting for group structures

Ch 25 Accounting for intragroup transactions and minority interests

Ch 26 Accounting for indirect interests and changes in degree of ownership of subsidiaries

Ch 27 Accounting for equity investments

Ch 28 Accounting for interests in joint ventures

Part 8 Foreign Currency

Ch 29 Accounting for foreign currency transactions

Ch 30 Translating the financial statements of foreign operations

Part 9 Corporate Social-Responsibility Reporting

Ch 31 Accounting for corporate social responsibility

Appendix A Present value of $1

Appendix B Present value of annuity of $1

Appendix C Calculating present values

Appendix D New Zealand Financial Reporting Standards references

New Zealand Financial Accounting provides students with a comprehensive grounding in all aspects of financial accounting. This popular, market-leading text provides a complete understanding of financial accounting, with an engaging and accessible writing style. This edition continues to offer students a detailed grasp of the theory and applications underlying financial accounting, while challenging the reader to critically evaluate them.