TY  - BOOK
AU  - Henderson,Scott
AU  - Peirson,Graham
TI  - Issues in financial accounting
SN  - 0582805929
AV  - HF5635 .H494 1995
PY  - 1995///
CY  - Australia
PB  - Longman
KW  - Accounting
N1  - Includes bibliographies and index; Institutional arrangements for setting accounting standards -- A conceptual framework: Scope, reporting entity and the objective of financial reporting -- A conceptual framework: The fundamentals of general purpose financial reporting -- A conceptual framework: Recognition and measurement of the elements of financial statements -- Choice of accounting methods -- Financial reporting: Profit and loss statement, balance sheet and cash flow statement -- Financial reporting: Segment reporting, value-added statements, highlights statements and future-oriented financial information -- Further financial reporting issues -- Accounting for current assets -- Accounting for non-current assets -- Accounting for investments -- Accounting for Intangible assets -- Accounting for leases and installment sales agreements -- Accounting for employee entitlements -- Accounting for financial instruments -- Accounting for company income tax -- Foreign currency translation -- Current purchasing power accounting -- Current value accounting -- Accounting for the extractive industries -- Accounting for real estate development and construction contracts -- Accounting for superannuation plans -- Accounting for financial institutions -- Financial reporting in the public sector -- Accounting for corporate social responsibilities -- Ethics in accounting
ER  -