Table of Contents

Part 1 Institutional setting and the conceptual framework Chapter 1 Institutional arrangements for setting accounting standards in Australia Chapter 2 The conceptual framework: Purpose, reporting entity, the objective of financial reporting, and qualitative characteristics Chapter 3 The conceptual framework: Definition, recognition and measurement of the elements in general purpose financial statements Chapter 4 Fair value measurement Chapter 5 The choice of accounting methods Part 2 The statement of financial position Chapter 6 The statement of financial position: An overview Chapter 7 Accounting for current assets Chapter 8 Accounting for property, plant and equipment Chapter 9 Accounting for company income tax Chapter 10 Accounting for intangible assets Chapter 11 Accounting for leases Chapter 12 Accounting for employee benefits Chapter 13 Accounting for financial instruments Part 3 The statement of comprehensive income and further financial reporting issues Chapter 14 The statement of comprehensive income Chapter 15 Revenue Chapter 16 The statement of cash flows Chapter 17 Financial reporting: Segment reporting and highlights statements Chapter 18 Further financial reporting issues Part 4 Industry accounting standards Chapter 19 Accounting for the extractive industries Chapter 20 Accounting for agricultural activity Chapter 21 Accounting for superannuation entities Chapter 22 Accounting for insurance Part 5 International accounting Chapter 23 International accounting standards, harmonisation and convergence Chapter 24 Foreign currency translation Part 6 Accounting and the community Chapter 25 Accounting for corporate social responsibilities Chapter 26 Ethics in accounting