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

About the Author

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.