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Understanding Australian Accounting Standards reflects the reporting and disclosure requirements under a number of Australian Accounting Standards, providing detailed illustration on how publicly listed companies report in accordance with Australian Accounting Standards. This textbook offers students a comprehensive and well written introduction to the scope and financial reporting disclosures of Australian accounting standards issued by the Australian Accounting Standards Board. The text incorporates extracts from the 2011 annual report of Billabong International, as well as media articles profiling its recent corporate events, in all chapters to illustrate how a corporate entity measures, recognises, reports and discloses financial information required under Australian accounting standards. The integration of the Billabong International annual report will enable students to look beyond the numbers to develop interpretative and critical evaluation skills of accounting information. The integration of the Billabong 2011 annual report, with its disclosure notes, will provide students with a deep understanding of the financial reporting and business activity associated with the financial performance of a well-known company.
This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations.
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
This book provides a clear outline of the key principles underlying property valuation and the current techniques and issues in the practice of valuation for the major sectors of the Australian real estate market. Formerly titled Valuation Principles and Practice, this entirely new third edition comprises Australia's leading advanced valuation textbook. The first part of the book, Principles of valuation, comprises chapters written by globally recognised academics and specialists on the principles of law, economics, planning, policy and finance, all in the context of property valuation. The second part of the book, Practice of valuation, comprises chapters written by acknowledged expert valuers on the practice of valuation for key property sectors including residential, retail, commercial, industrial, leisure and rural. Further, chapters also cover valuations for purposes including lending, insurance, rating, taxation and financial reporting. The most up to date valuation text for the Australian market, this book will appeal to both valuation practitioners and undergraduate/postgraduate students as well as to accountants, lawyers and professionals dealing with property valuation issues.
The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level.
ACCT3 Financial is the Asia-Pacific edition of the proven 4LTR press approach to financial accounting, designed to enhance students’ learning experiences. The text is for teaching students learning the preparers/debits and credits approach and is presented in an easy-to-read and accessible style. Concise and complete new data and case studies from the Australian branch of CSL have been included as well as fully updated content. This new edition also includes a strong suite of student and instructor resources, including CourseMate Express, to enhance student learning and revision.
This custom book is compiled from: ACCOUNTING 7TH EDITION Horngren, Harrison, Oliver, Best, Fraser, Tan and Willett for QUT – School of Accounting
Corporate Accounting in Australia, Fourth Edition, is a textbook designed for one- or two-semester company accounting courses at both under- and postgraduate level.