Issues in financial accounting / [by] Scott Henderson [and] Graham Peirson.

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.