Financial Accounting

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 ownersâ 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