Test Bank for Financial Accounting 8th Edition by Deegan

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Table of Contents Part 1 THE AUSTRALIAN ACCOUNTING ENVIRONMENT 1. An overview of the Australian external reporting environment 2. The conceptual framework for financial reporting Part 2 THEORIES OF ACCOUNTING 3. Theories of financial accounting Part 3 ACCOUNTING FOR ASSETS 4. An overview of accounting for assets 5. Depreciation of property, plant and equipment 6. Revaluations and impairment testing of non-current assets 7. Inventory 8. Accounting for intangibles 9. Accounting for heritage assets and biological assets Part 4 ACCOUNTING FOR LIABILITIES AND OWNERS’ EQUITY 10. An overview of accounting for liabilities 11. Accounting for leases 12. Accounting for employee benefits 13. Share capital and reserves 14. Accounting for financial instruments 15. Revenue recognition issues 16. The statement of profit or loss and other comprehensive income, and the statement of changes in equity 17. Accounting for share-based payments 18. Accounting for income taxes Part 5 ACCOUNTING FOR THE DISCLOSURE OF CASH FLOWS 19. Accounting for the extractive industries Part 6 INDUSTRY-SPECIFIC ACCOUNTING ISSUES 20. Accounting for the extractive industries Part 7 OTHER DISCLOSURE ISSUES 21. Events occurring after the end of the reporting period 22. Segment reporting 23. Related party disclosures 24. Earnings per share Part 8 ACCOUNTING FOR EQUITY INTERESTS IN OTHER ENTITIES 25. Accounting for group structures 26. Further consolidation issues I: Accounting for intragroup transactions 27. Further consolidation issues II: Accounting for non-controlling interests Part 9 FOREIGN CURRENCY 28. Accounting for foreign currency transactions 29. Translating the financial statements of foreign operations Part 10 CORPORATE SOCIAL-RESPONSIBILITY REPORTING 30. Accounting for corporate social responsibility

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