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Issues in Financial Accounting by Tracy Artiach; Bryan Howieson; Graham Peirson; Scott Henderson; Kathy Herbohn is a nonfiction available to read on EtoBox.

What is Issues in Financial Accounting about?

Front Cover 1 Front matter 2 Half title 2 Dedication 3 Full title 4 Imprint 5 Brief contents 6 Full contents 7 Preface to the fifteenth edition 12 About the authors 13 Acknowledgements 15 Part 1 Institutional setting and the conceptual framework 16 Chapter 1 Institutional arrangements for setting accounting standards in Australia 17 1.1 Introduction 18 1.2 Accounting standard setting in Australia 22 1.3 The preparation and enforcement of AASB Accounting Standards and AASB Interpretations 25 Selected references 32 Questions 32 Notes 34 Appendix 1.1 The development of institutional arrangements for standard setting in Australia 34 Notes to Appendix 1.1 39 Chapter 2 A conceptual framework: Scope, reporting entity and the objective of financial reporting 40 2.1 Introduction 41 2.2 The development of a conceptual framework for financial reporting 41 2.3 The structure of the Australian conceptual framework 43 2.4 The border of the discipline 48 2.5 The subject of financial reporting 51 2.6 The objective of financial reporting 53 Selected references 56 Questions 56 Case study 58 Notes 58 Appendix 2.1 Documents published by the AARF/AASB in the development of a conceptual framework as at 3

Who reads Issues in Financial Accounting?

Author

Tracy Artiach; Bryan Howieson; Graham Peirson; Scott Henderson; Kathy Herbohn

Publisher

Pearson Education Australia

Published

2014

Language

EN

ISBN

9781442561175

Category

nonfiction