Contemporary Issues in Accounting, 2nd Edition

ISBN: 9780730343530

Contemporary Issues in Accounting 2nd Edition is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings.

 

The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting — measurement — is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.

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  • Wide Focus: Suited to a wide range of courses and particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level.
  • Contemporary Issues: Considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives.
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Michaela Rankin

Michaela Rankin, PhD (RMIT), MEc (UNE), GradCertHE (Monash), BBus (Hons) (USQ), CPA, is Deputy Dean, International and Professor of Accounting at Monash Business School, Melbourne. Prior to joining Monash, Michaela held positions at both RMIT University and the University of Southern Queensland, where she was awarded the Institute of Chartered Accountants in Australia Award for Teaching Excellence in 1998. Michaela has extensive experience teaching financial accounting and accounting theory at both undergraduate and postgraduate levels. She has a broad range of research interests including financial reporting and governance, executive compensation, the regulation and practice of sustainability reporting, carbon emissions disclosure, and accounting education. She has published widely in international journals including Accounting, Auditing & Accountability Journal, British Accounting Review,Australian Journal of Management, Journal of Business Ethics, Accounting & Finance, Higher Education Research and Development and Australian Accounting Review.

Patricia Stanton

Patricia Stanton has a PhD, awarded by University of Newcastle in 1995. She has an established record of publishing in referred journals since attaining her PhD, usually publishing at least one article per year. Her research interests include rights to financial information, impression management, heritage assets, and accounting cartoons. Patricia has an extensive record in teaching, specialising in both theory and accounting issues to which theory can be applied. She has served on the University’s and Faculty’s Teaching and Learning Committees.

Susan McGowan

Susan McGowan, BAcc (SAIT), MCom (UniSA), and GradCertEd(HigherEd) (QUT), is currently a senior lecturer in the School of Commerce at the University of South Australia. Her research interests focus on accounting education and international accounting.

Kimberly Ferlauto

Kimberly Ferlauto, BComAcctg (UWS), MComAcctg (UWS), CPA, is a lecturer in accounting at Latrobe University Sydney Campus and Western Sydney University. She has been teaching advanced accounting units including accounting theory for many years at both an undergraduate and postgraduate level. Her focus when teaching is on understanding why we do what we do as accountants and application of accounting theory, concepts and principles to current practice and real world events. Other teaching interests include auditing, financial accounting and reporting  and academic communication. Kimberly’s main research interest is the issue of communication apprehension in the context of the learning and teaching environment. In particular, Kimberly is working toward developing strategies to improve both the learning experience and academic performance of accounting students who suffer from communication apprehension. Other research interests include accounting measurement and social and environmental accounting.

Chapter 1. Contemporary issues in accounting and accounting theory

Chapter 2. The Conceptual Framework for Financial Reporting

Chapter 3. Standard setting

Chapter 4. Measurement

Chapter 5. Theories in accounting

Chapter 6. Products of the financial reporting process

Chapter 7. Corporate governance

Chapter 8. Capital market research and accounting

Chapter 9. Earnings management

Chapter 10. Fair value accounting

Chapter 11. Sustainability and environmental accounting

Chapter 12. International accounting

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