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
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.