The much anticipated fourth edition of Craig Deegans Financial Accounting Theory delivers authoritative and completely up to date material with the discussion of both existing theories and newer theories that have surfaced as financial reporting has become more international. This edition includes a new selection of modern “Accounting Headlines” which provide current examples of organisations and individuals putting accounting theory into practice in both local and global settings. Financial Accounting Theory covers additional topics such as critical perspectives, public sector accounting and fair value. Workflows and processes are presented using enhanced visual charts to help demonstrate how accounting works in practice. Deegan presents the concepts in a clear and straightforward style, while challenging students to think critically about the range of accounting theories. Financial Accounting Theory provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.

The most highly regarded resource in financial accounting has been revised and updated to prepare today’s students for future career success. The ninth edition of Craig Deegan’s Financial Accounting features: - the most recent changes to the IASB Conceptual Framework for Financial Reporting and the Australian Accounting Standards - a fully revised contents, a refreshed design and pedagogy - in-depth analysis, comprehensive coverage and detailed Worked Examples - new Real-world Case Scenarios, examples, boxes and videos linking theory to real-world applications - new Opening Questions at the start of each chapter with suggested solutions, and revised end-of-chapter Review Questions and Challenging Questions

Accounting: Business Reporting for Decision Making 3rd edition is written for students who are required to complete a one semester unit on introductory accounting, the text covers the basic principles of financial accounting, management, finance as well an introduction to ethics in business and corporate governance. The focus of text is on the application and interpretation of typical business reports and how accounting information is used in business decision-making processes. The text emphasises the conceptual and business application of accounting and accounting information, providing clear explanations and applications so students appreciate the significant role of accounting information in all business environments.

To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the Islamic accounting principles and practices for Islamic Financial institutions and to juxtapose them to mainstream accounting principles in a simple and practical manner. The book begins with an overview of the Islamic Finance environment, the rationale for Islamic accounting and a brief introduction of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the professional body responsible for the issuance of Islamic accounting standards. The main features of the AAOIFI Conceptual Framework and its comparison with IFRS framework are covered in Chapter 2. Chapters 3-9 cover the accounting treatment of the major Islamic finance products including trade-based (Murabaha, Salam and Istisna’a), rental-based (Ijarah) and risk-sharing based products (Mudarabah and Musharakah). Given the significance and complexity of Islamic bonds (Sukuk) for the Islamic finance industry, Chapter 10 discusses the basic accounting and reporting issues vis-à-vis Sukuk, leaving more complex issues for advanced texts on the topic. Zakah accounting (charity) and provisions and impairments are covered in Chapters 11 and 12. The chapters are arranged so that they start with a discussion of the product itself, followed by the AAOIFI accounting treatment and ending with the IFRS perspective. Each chapter begins with the learning objectives and a cover story and closes with a summary of the learning objectives. To facilitate the learning of readers, each chapter contains a glossary of the terms introduced as well as end of chapter multiple choice questions. In addition, each chapter includes practical insights and concept checks to enhance and test the understanding of the readers. This will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions.

Fundamentals of Corporate Finance helps students develop the intuition and analytical skills necessary to effectively apply financial tools in real-world decision-making situations. The text provides a fully integrated framework for understanding how value creation relates to all aspects of corporate finance: whether it be evaluating an investment opportunity, determining the appropriate financing for a business, or managing working capital. This unique and integrated framework also enables students to develop problem solving and decision-making skills. The authors believe that students who understand the intuition underlying the basic concepts of finance are better able to develop the critical judgments necessary to apply financial tools in real-world, decision-making situations. Their text develops intuitive thinking while simultaneously helping students develop problem solving and computational skills. It then shows students how to apply intuition and analytical skills to decision making, while integrating it all with valuation and building shareholder value.

Developed for an Australian and New Zealand audience,Management Accounting 9e explains the contemporary role of managementaccounting. It takes a broad perspective in viewing managementaccounting as the efficient and effective use of resources, demonstrating howit creates and enhances value for customers and shareholders, as well as thewider aspects of business. The text has been developed using cases based on realAustralian and international businesses, and includes numerous ‘Real Life’illustrations of current management accounting practices. In keeping with the need to be industry focused, the newedition includes coverage of key contemporary topics including data analytics,big data and business ethics. Highlights include: Coverage of contemporary topicsincluding data analytics, big data and business ethics; Real Life cases thatreflect the growing global nature of business and Australia’s role in ourregion; End of Chapter exercises and problems including algorithmic questions;and comprehensive Instructor Resource Manual.

Updated as of April 1, 2018, this comprehensive, step-by-step guide provides a plain English approach to conducting an audit. This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements. Key benefits include: Comprehensive and step-by-step guidance on the performance of an audit Contains numerous alerts that address the current year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit

Auditing: a Practical Approach is a new textbook written for students studying auditing at an undergraduate and postgraduate level. The text reflects how an audit is conducted in practice and the issues that are of greatest concern to auditors. Written by authors from academic and professional practice backgrounds the text has a practical orientation and presents essential audit topics supported with constructive pedagogy. In order to communicate the key elements of the audit process a hypothetical case study, Cloud 9, underpins the audit process and methodology whilst providing a constant example of how general audit principles are applied in practice. With the educational trend to teach auditing with an industry and practical focus, the text will effectively develop a student's understanding of the various stages of an audit and how an audit is conducted in practice.

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.