000			02137nam a2200277 i 4500
999			_c2754 _d2754
001			822236
003			ZET-ke
005			20190815184907.0
008			760622s1975 at b 001 0 eng
010			_a 76364865
015			_aAus
020			_a0582805929
020			_a9780582805927
040			_aDLC _cDLC _dZET-ke _beng
050	0	0	_aHF5635 _b.H494 1995
100	1		_aHenderson, Scott, _d1936-
245	1	0	_aIssues in financial accounting / _c[by] Scott Henderson [and] Graham Peirson.
250			_a7th ed.
260			_aAustralia : _bLongman, _cc1995.
300			_axii, 1008 p. ; _c25 cm.
504			_aIncludes bibliographies and index.
505			_aInstitutional 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.
650		0	_aAccounting. _924
700	1		_aPeirson, Graham, _d1938- _ejoint author.
942			_2lcc _cBK _kHF5635 _m.H494 1995