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Craig Deegan’s Financial Accounting 8e continues to be the market-leading and most highly regarded product for the changing needs of today’s instructors and students. This edition has been redesigned to make the content more concise, accessible and easy to use for students, as well as prepare them for a future career in financial accounting.
NEW to this edition:
Real world examples: more applied and practical examples that focus on the ‘how to’ of financial accounting.
Currency: comprehensive and up-to-date coverage of areas such as financial statement presentation, the conceptual framework for financial reporting, accounting for leases, revenue recognition, financial instruments and corporate social responsibility reporting.
Digital resources: for the first time, Financial Accounting offers a complete digital package, including LearnSmart and SmartBook, which provide an adaptive and individualised learning experience unique to each student.
Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA is a Professor of Accounting in the School of Accounting at RMIT University, Melbourne. Craig has taught at both undergraduate and postgraduate levels for more than 25 years.
Prior to working in the university sector, Craig worked as a chartered accountant. His research has tended to focus on various social and environmental accountability and financial accounting issues and has been published in many leading, international accounting journals.
Craig regularly provides consulting services to corporations, government and industry bodies on issues pertaining to financial accounting and corporate social and environmental accountability. Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, now in its forth edition which is used widely in Australia and other countries.
Part 1 THE AUSTRALIAN ACCOUNTING ENVIRONMENT
An overview of the Australian external reporting environment
Part 2 THEORIES OF ACCOUNTING
Part 3 ACCOUNTING FOR ASSETS
An overview of accounting for assets
Depreciation of property, plant and equipment
Revaluations and impairment testing of non-current assets
Accounting for intangibles
Part 4 ACCOUNTING FOR LIABILITIES AND OWNERS' EQUITY
An overview of accounting for liabilities
Accounting for leases
Accounting for employee benefits
Share capital and reserves
Accounting for financial instruments
Revenue recognition issues
The statement of profit or loss and other comprehensive income, and the statement of changes in equity
Accounting for share-based payments
Part 5 ACCOUNTING FOR THE DISCLOSURE OF CASH FLOWS
Part 6 INDUSTRY-SPECIFIC ACCOUNTING ISSUES
Part 7 OTHER DISCLOSURE ISSUES
Events occurring after the end of the reporting period
Related party disclosures
Part 8 ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES
Accounting for group structures
Further consolidation issues I: Accounting for intragroup transactions
Part 9 FOREIGN CURRENCY
Accounting for foreign currency transactions
Part 10 CORPORATE SOCIAL-RESPONSIBILITY REPORTING
Part 11 ONLINE ONLY
Online: Further consolidation issues III: accounting for indirect ownership interests
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