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This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Now in its tenth edition, Contemporary Accounting: A Strategic Approach for Users is designed for one-semester introductory accounting courses at undergraduate or MBA level, for both accounting and non-accounting majors. The text has been updated throughout to strengthen the content for first-year students, and to integrate financial and management accounting. Associate Dean Phil Hancock (UWA) and Assistant Professor Peter Robinson (UWA) have worked together to add three new, online-only (MindTap) financial accounting chapters that bridge the gap between assumed and actual knowledge, and have redesigned the pedagogical features to make the text friendlier to first-year learners. It has also been appropriately updated for currency, including an extract from the Annual Report of Woolworths Limited for the year ending 30 June 2018 as an appendix. Premium online teaching and learning tools are available on the MindTap platform. Learn more about the online tools cengage.com.au/mindtap
Now in its eleventh edition, Contemporary Accounting: A Strategic Approach for Users provides an excellent overview of the accounting function in business for non-accounting majors, and the approach taken to financial accounting provides a solid foundation on which accounting majors can better understand the bookkeeping function. The objective is to convey an understanding of accounting, both financial accounting and management accounting, without introducing unnecessary technical terminology and procedures. Building on basic concepts, it provides a clear understanding of financial statements, their uses, and limitations. In this edition, the authors have worked to add content that expands coverage of ethics, sustainability, and corporate governance. Financial accounting chapters bridge the gap between assumed and actual knowledge, and the pedagogical features make the text friendlier to first-year learners. Premium online teaching and learning tools are available on the MindTap platform. Learn more about the online tools cengage.com.au/mindtap.
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
This bestselling introduction to accounting is now in its ninth edition, setting the standard for accounting education in Australia / New Zealand. The book is updated throughout to better integrate financial and management accounting.*Give non-accounting managers a better understanding of how accountants see their business with re-written Financial Accounting chapters*Focus on the decision-making needs of the non-accounting manager with re-worked Management Accounting chapters. The best learning technology package on offer for students includes CNOW - more control in less time. Students are empowered with the Diagnostic Personalised Study Plan. Instructor supports include case studies to expand Accounting teaching into wider concepts.Lead author Prof Phil Hancock (UWA), Peter Robinson (Curtin) and Dr Peta Stevenson-Clark (RMIT) worked together to develop a premier blended learning technology package to maximise pedagogical benefit for students.For a one-semester course at undergraduate or MBA level, for both accounting and non-accounting majors.
This book gathers the proceedings of the ICAFFI International Conference on Accounting, Finance and Financial Institutions. The main topics addressed include: corporate finance, financial markets and asset pricing, empirical finance, taxation, financial risk management, international finance, financial econometrics, financial reporting and accounting standards, managerial accounting, measuring financial performance, accounting information systems, and current issues in accounting and finance in emerging and other markets. Presenting both cutting-edge research and a broad set of methods, and combining practical and theoretical perspectives, the book offers a valuable resource for researchers, practitioners and regulators alike.
Based on the best-selling text by the same author team, College Accounting, A Contemporary Approach, 4/e is a streamlined version of the text designed for instructors who teach the course without covering special journals. The authors represent the breadth of educational environments—a community college, a career school, and a four-year university—ensuring that the text is appropriate for all student populations. Throughout, they have adhered to a common philosophy about textbooks: they should be readable, contain many opportunities for practice, and be able to make accounting relevant for all. College Accounting, A Contemporary Approach, 4/e is available with Connect®. Connect is a learning platform proven to deliver better results for students and instructors. Textbook content integrates seamlessly with enhanced digital tools to create a personalized learning experience that provides students with precisely what they need, when they need it. With Connect, the educational possibilities are limitless.