Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The latest edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2016.
The content in this publication was chosen specifically to meet course requirements for ACC1102 at University of Southern Queensland. This custom book is compiled from: Issues in Financial Accounting 14e, Henderson, Peirson and Herbohn.
'. . . this is a neat introduction to contemporary small-scale forestry for students and practitioners alike. I recommend it.' - Anitra Nelson, Australian Journal of Environmental Management 'The book provides a comprehensive coverage of the key issues relating to non-industrial forestry. Its case studies provide a useful insight into how small-scale forestry is treated in other countries. the case studies emphasise the broad range of systems and the broad application of small-scale forestry as well as the need for a broad policy approach to deal with small-scale forestry systems. the book fills an important gap in the available literature on non-industrial private and community forestry, id...
This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
This is the eBook of the printed book and may not include any media, website access codes, or print supplements that may come packaged with the bound book. A supplementary text for a variety of Business courses, including Financial Statement Analysis, Investments, Personal ¿Finance, and Financial Planning and Analysis ¿ An Analytical Approach to Understanding and Interpreting Business Financial Statements ¿ Understanding Financial Statements improves the student’s ability to translate a financial statement into a meaningful map for business decisions. The material covered in each chapter helps students approach financial statements with enhanced confidence and understanding of a firm’s historical, current, and prospective financial condition and performance. The Eleventh Edition includes new case studies based on existing companies and enhanced learning tools to help students quickly grasp and apply the materials. Fraser and Ormiston presents material in an engaging fashion that helps readers make sense of complex financial information, leading to intelligent (and profitable!) decision-making.
Clear, direct and comprehensive, Australian Financial Accounting is the market-leading text in financial accounting. Craig Deegan successfully communicates the detail necessary to understand and evaluate financial reporting. This edition is fully updated and provides students with the best foundation for their studies and future profession. New to this edition: Additional end of chapter exercises. Coverage of ongoing changes in the convergence of IASB and the US Financial Accounting Standards Board New material detailing how the financial crisis affected other international central banks Extensive revision of the chapter on Accounting for Financial Instruments. Inclusion of new international projects and standards and entirely new worked standards illustrating changes to practice.
On October 5, 2011, L. Hunter Lovins participated in The National Climate Seminar, a series of webinars sponsored by Bard College’s Center for Environmental Policy. The online seminars provide a forum for leading scientists, writers, and other experts to talk about critical issues regarding climate change. The series also opens a public conversation, inviting participants to ask questions and contribute their own thoughts. Lovins is President and founder of Natural Capitalism Solutions (NCS / www.natcapsolutions.org). NCS works with businesses, governments, and civil society to develop practices that are sustainable for both people and the environment. Her lecture focused on ways that the United States can pull itself out of the current recession, while preserving natural and human capital. This E-ssentialis an edited version of Lovins’ talk and the subsequent question and answer session. While some material has been cut and some language modified for clarity, the intention was to retain the substance of the original discussion.
This book explains the financial appraisal of capital budgeting projects. The coverage extends from the development of basic concepts, principles and techniques to the application of them in increasingly complex and real-world situations. Identification and estimation (including forecasting) of cash flows, project appraisal formulae, and the application of net present value (NPV), internal rate of return (IRR) and other project evaluation criteria are illustrated with a variety of calculation examples. Risk analysis is extensively covered by the use of risk adjusted discount rate, certainty equivalent, sensitivity, simulation and Monte Carlo analysis. The NPV and IRR models are further applied to forestry, property and international investments. Resource constraints are introduced to the capital budgeting decisions with a variety of worked examples using linear programming technique. All calculations are extensively supported by Excel workbooks on the Web, and each chapter is well reviewed by end of chapter questions.