Dr. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at the University of Ulster at Jordanstown, Northern Ireland. She is also a qualified Chartered Accountant. 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.

• Part 1 The Accounting Environment Chapter 1 An Overview of the external reporting environmentChapter 2 The conceptual framework of accounting and its relevance to financial reportingPart 2 Theories of AccountingChapter 3 Theories of financial accountingPart 3 Accounting for AssetsChapter 4 An overview of accounting for assetsChapter 5 Depreciation of property, plant and equipment Chapter 6 Revaluations and impairment testing of non-current assetsChapter 7 InventoryChapter 8 Accounting for intangiblesPart 4 Accounting for Liabilities and Owners’ EquityChapter 9 An overview of accounting for liabilitiesChapter 10 Accounting for leasesChapter 11 Share capital and reservesChapter 12 Accounting for financial instrumentsChapter 13 Revenue recognition issuesChapter 14 The statement of comprehensive income and statement of changes in equityChapter 15 Accounting for income taxesPart 5 Accounting for the Disclosure of Cash FlowsChapter 16 The Statement of Cash FlowsPart 6 Disclosure IssuesChapter 17 Events accruing after the reporting dateChapter 18 Related-party disclosuresChapter 19 Earnings per sharePart 7 Accounting for Equity Interests in other EntitiesChapter 20 Accounting for group structuresChapter 21 Further consolidation issues I: accounting for intragroup transactions Chapter 22 Further consolidation issues II: accounting for non-controlling interestsChapter 23 Further consolidation issues III: accounting for indirect ownership interests Part 8 Foreign CurrencyChapter 24 Accounting for foreign currency transactionsChapter 25 Translating the financial statements of foreign operationsPart 9 Corporate Social Responsibility ReportingChapter 26 Accounting for corporate social responsibility

Dr. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at the University of Ulster at Jordanstown, Northern Ireland. She is also a qualified Chartered Accountant. 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.

• Part 1 The Accounting Environment Chapter 1 An Overview of the external reporting environmentChapter 2 The conceptual framework of accounting and its relevance to financial reportingPart 2 Theories of AccountingChapter 3 Theories of financial accountingPart 3 Accounting for AssetsChapter 4 An overview of accounting for assetsChapter 5 Depreciation of property, plant and equipment Chapter 6 Revaluations and impairment testing of non-current assetsChapter 7 InventoryChapter 8 Accounting for intangiblesPart 4 Accounting for Liabilities and Owners’ EquityChapter 9 An overview of accounting for liabilitiesChapter 10 Accounting for leasesChapter 11 Share capital and reservesChapter 12 Accounting for financial instrumentsChapter 13 Revenue recognition issuesChapter 14 The statement of comprehensive income and statement of changes in equityChapter 15 Accounting for income taxesPart 5 Accounting for the Disclosure of Cash FlowsChapter 16 The Statement of Cash FlowsPart 6 Disclosure IssuesChapter 17 Events accruing after the reporting dateChapter 18 Related-party disclosuresChapter 19 Earnings per sharePart 7 Accounting for Equity Interests in other EntitiesChapter 20 Accounting for group structuresChapter 21 Further consolidation issues I: accounting for intragroup transactions Chapter 22 Further consolidation issues II: accounting for non-controlling interestsChapter 23 Further consolidation issues III: accounting for indirect ownership interests Part 8 Foreign CurrencyChapter 24 Accounting for foreign currency transactionsChapter 25 Translating the financial statements of foreign operationsPart 9 Corporate Social Responsibility ReportingChapter 26 Accounting for corporate social responsibility

Dr. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at the University of Ulster at Jordanstown, Northern Ireland. She is also a qualified Chartered Accountant. 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.

• Part 1 The Accounting Environment Chapter 1 An Overview of the external reporting environmentChapter 2 The conceptual framework of accounting and its relevance to financial reportingPart 2 Theories of AccountingChapter 3 Theories of financial accountingPart 3 Accounting for AssetsChapter 4 An overview of accounting for assetsChapter 5 Depreciation of property, plant and equipment Chapter 6 Revaluations and impairment testing of non-current assetsChapter 7 InventoryChapter 8 Accounting for intangiblesPart 4 Accounting for Liabilities and Owners’ EquityChapter 9 An overview of accounting for liabilitiesChapter 10 Accounting for leasesChapter 11 Share capital and reservesChapter 12 Accounting for financial instrumentsChapter 13 Revenue recognition issuesChapter 14 The statement of comprehensive income and statement of changes in equityChapter 15 Accounting for income taxesPart 5 Accounting for the Disclosure of Cash FlowsChapter 16 The Statement of Cash FlowsPart 6 Disclosure IssuesChapter 17 Events accruing after the reporting dateChapter 18 Related-party disclosuresChapter 19 Earnings per sharePart 7 Accounting for Equity Interests in other EntitiesChapter 20 Accounting for group structuresChapter 21 Further consolidation issues I: accounting for intragroup transactions Chapter 22 Further consolidation issues II: accounting for non-controlling interestsChapter 23 Further consolidation issues III: accounting for indirect ownership interests Part 8 Foreign CurrencyChapter 24 Accounting for foreign currency transactionsChapter 25 Translating the financial statements of foreign operationsPart 9 Corporate Social Responsibility ReportingChapter 26 Accounting for corporate social responsibility