(Original PDF) Contemporary Issues in Accounting, 2nd Australian Edition – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 0730369013
- ISBN-13 : 978-0730369011
- Author:
Contemporary Issues in Accounting is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings.
The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting ― measurement ― is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.
table of contents:
Chapter 1. Contemporary issues in accounting and accounting theory
Chapter 2. The Conceptual Framework for Financial Reporting
Chapter 3. Standard setting
Chapter 4. Measurement
Chapter 5. Theories in accounting
Chapter 6. Products of the financial reporting process
Chapter 7. Corporate governance
Chapter 8. Capital market research and accounting
Chapter 9. Earnings management
Chapter 10. Fair value accounting
Chapter 11. Sustainability and environmental accounting
Chapter 12. International accounting
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