Test Bank for New Zealand Financial Accounting 6th Edition by Craig Deega

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Test Bank for New Zealand Financial Accounting 6th Edition by Craig Deega

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Description Test Bank for New Zealand Financial Accounting 6th Edition by Craig Deega Table of Contents 1 An overview of the New Zealand external reporting environment 2 The Conceptual Framework of accounting and its relevance to financial reporting 3 An overview of theories of accounting 4 An overview of accounting for assets 5 Depreciation of property, plant and equipment 6 Revaluation and impairment testing of non-current assets 7 Accounting for inventories 8 Accounting for intangibles 9 Accounting for heritage and biological assets 10 Accounting for liabilities, provisions, contingent liabilities and contingent assets 11 Accounting for leases 12 Accounting for employee entitlements 13 Capital and reserves 14 Accounting for share-based payments 15 Accounting for financial instruments 16 Income and revenue recognition issues 17 Statement of comprehensive income and statement of changes in equity 18 Accounting for income taxes 19 The statement of cash flows 20 Events after the reporting period 21 Segment reporting 22 Related-party disclosures 23 Earnings per share 24 Accounting for group structures 25 Accounting for intragroup transactions 26 Accounting for non-controlling interests 27 Accounting for indirect ownership interests 28 Accounting for changes in the degree of ownership of a subsidiary 29 Accounting for equity investments including investments in associates and joint arrangements 30 Accounting for foreign currency transactions 31 Translating the financial statements of foreign operations 32 Accounting for corporate social responsibility

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