New Zealand Financial Accounting

New Zealand Financial Accounting

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Description

The author and McGraw-Hill are proud of our ongoing commitment to New Zealand accounting education. Over six editions we are the only publisher to produce a text that specifically caters to the NZ accounting standards and we are delighted to be building a community of academics who provide feedback and contribute to this evolving work.



Grant Samkin and Craig Deegan maintain their commitment to currency with up-to-date coverage of accounting standards and reporting requirements. With numerous local examples and cases as well as great pedagogical features this is the ideal text for studying Financial Accounting in New Zealand.
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Product details

  • Paperback
  • 208 x 260 x 43mm | 2,300g
  • McGraw-Hill Education / Australia
  • Australia
  • Revised
  • 6th Revised edition
  • 0071013083
  • 9780071013086
  • 638,762

Table of contents

PART 1: THE NEW ZEALAND ACCOUNTING ENVIRONMENT

Chapter: 1. An overview of the New Zealand external reporting environment

Chapter: 2. The conceptual framework of accounting and its relevance to financial reporting

PART 2: THEORIES OF ACCOUNTING

Chapter: 3. Theories of accounting
PART 3: ACCOUNTING FOR ASSETS

Chapter: 4. An overview of accounting for assets

Chapter: 5. Depreciation of property, plant and equipment

Chapter: 6. Revaluation and impairment testing of non-current assets

Chapter: 7. Inventory

Chapter: 8. Accounting for intangibles

Chapter: 9. Accounting for heritage and biological assets

PART 4: ACCOUNTING FOR LIABILITIES AND EQUITY

Chapter: 10. Accounting for liabilities, provisions, contingent liabilities and contingent assets

Chapter: 11. Accounting for leases

Chapter: 12. Accounting for employee entitlements

Chapter: 13. Capital and reserves

Chapter: 14. Accounting for share-based payments

Chapter: 15. Accounting for financial instruments

Chapter: 16. Income and revenue recognition issues

Chapter: 17. Statement of comprehensive income and statement of changes in equity

Chapter: 18. Accounting for income taxes

Chapter: PART 5: ACCOUNTING FOR CASH FLOWS

Chapter: 19. Statement of cash flows

PART 6: OTHER DISCLOSURE ISSUES

Chapter: 20. Events after the reporting period

Chapter: 21. Segment reporting

Chapter: 22. Related-party disclosures

Chapter: 23. Earnings per share

PART 7: ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES

Chapter: 24. Accounting for group structures

Chapter: 25. Accounting for intragroup transactions

Chapter: 26. Accounting for non-controlling interests

Chapter: 27. Accounting for indirect ownership interests

Chapter: 28. Accounting for changes in the degree of ownership of a subsidiary

Chapter: 29. Accounting for equity investments

Chapter: 30. Accounting for interests in joint ventures

PART 8: FOREIGN CURRENCY

Chapter: 31. Accounting for foreign currency transactions

Chapter: 32. Translating the financial statements of foreign operations

PART 9: CORPORATE SOCIAL RESPONSIBILITY REPORTING

Chapter: 33. Accounting for corporate social responsibility
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About Grant Samkin

GRANT SAMKIN, BCompt (Hons) MCom (cum laude) (Durban-
Westville), DCompt (South Africa) CA (NZ) CA (SA) is an
Associate Professor in the Management School at the Universityof Waikato. Prior to this appointment, he taught at the Universityof Durban-Westville and the University of Natal (Durban). Granthas also presented lectures in England. During the last 16 years hehas taught undergraduate and postgraduate programs in Financial
Accounting and Auditing.
Prior to his time in the university sector, Grant spent a number of years as a chartered accountant in practice and in industry. While in industry he held a senior position with a subsidiary of one of South Africa's largest construction companies. He has publications
in a number of international accounting journals including:
Accounting, Auditing & Accountability Journal; Accounting History, Advances in Public Interest Accounting; Journal of Intellectual Capital; Journal of Economic and Financial Sciences; Accounting Education:
An International Journal; Qualitative Research in Accounting and
Management; and Financial Reporting Regulation and Governance. Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Prior to this appointment, and between 1996 and 2001, he was Professor of Accounting and Faculty Director of Research and Research Higher Degrees at the University of Southern Queensland. He has taught at Australian universities for two decades in both undergraduate and postgraduate courses, and has presented lecturers internationally, including in New Zealand, the United States, France, England, Wales, Scotland, Malaysia, Singapore, South Africa, South Korea and China.

Prior to his time in the university sector, Craig worked as a chartered accountant in practice. He is an active researcher with numerous publications in Australian and international professional and academic journals (any NZ ones, and he regularly provides consulting services to corporations, government, and industry bodies. Craig's main research interests are in the area of social and environmental accountability and reporting, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia. He has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting Association of Australia and New Zealand (now known as the Accounting and Finance Association of Australia and New Zealand). In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence.

Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia as well as a number of other countries such as the UK, US, The Netherlands and South Korea.
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