Part 1 THE AUSTRALIAN ACCOUNTING ENVIRONMENT1. An overview of the
Australian external reporting environment2. The conceptual
framework for financial reportingPart 2 THEORIES OF ACCOUNTING3.
Theories of financial accountingPart 3 ACCOUNTING FOR ASSETS4. An
overview of accounting for assets5. Depreciation of property, plant
and equipment6. Revaluations and impairment testing of non-current
assets7. Inventory8. Accounting for intangibles9. Accounting for
heritage assets and biological assetsPart 4 ACCOUNTING FOR
LIABILITIES AND OWNERS' EQUITY10. An overview of accounting for
liabilities11. Accounting for leases12. Accounting for employee
benefits13. Share capital and reserves14. Accounting for financial
instruments15. Revenue recognition issues16. The statement of
profit or loss and other comprehensive income, and the statement of
changes in equity17. Accounting for share-based payments18.
Accounting for income taxesPart 5 ACCOUNTING FOR THE DISCLOSURE OF
CASH FLOWS19. Accounting for the extractive industriesPart 6
INDUSTRY-SPECIFIC ACCOUNTING ISSUES20. Accounting for the
extractive industries Part 7 OTHER DISCLOSURE ISSUES21. Events
occurring after the end of the reporting period22. Segment
reporting23. Related party disclosures24. Earnings per sharePart 8
ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES25. Accounting for
group structures26. Further consolidation issues I: Accounting for
intragroup transactions27. Further consolidation issues II:
Accounting for non-controlling interestsPart 9 FOREIGN CURRENCY28.
Accounting for foreign currency transactions29. Translating the
financial statements of foreign operationsPart 10 CORPORATE
SOCIAL-RESPONSIBILITY REPORTING30. Accounting for corporate social
responsibilityPart 11 ONLINE ONLY 31. Online: Further consolidation
issues III: accounting for indirect ownership interests32. Online:
Accounting for investments in associates and joint ventures
Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA is a Professor of Accounting in the School of Accounting at RMIT University, Melbourne. Craig has taught at both undergraduate and postgraduate levels for more than 25 years.Prior to working in the university sector, Craig worked as a chartered accountant. His research has tended to focus on various social and environmental accountability and financial accounting issues and has been published in many leading, international accounting journals.Craig regularly provides consulting services to corporations, government and industry bodies on issues pertaining to financial accounting and corporate social and environmental accountability. Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, now in its forth edition which is used widely in Australia and other countries.