Contemporary Issues in Accounting, 1st Edition

ISBN: 9780730300267

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Contemporary Issues in Accounting, 1st Edition explores advanced accounting concepts and policies by applying them to a range of contemporary accounting issues. The topics discussed reflect the issues that are being considered currently in professional practice such as approaches to measurement, fair value accounting and environmental accounting and sustainability. This text has been designed to equip you with the knowledge required to discuss, analyse and critically evaluate a range of issues that you are likely to encounter upon entering the accounting profession.

Features

  • Contemporary Issue vignettes present a range of real accounting and corporate experiences that encourage discussion and analysis
  • Mind Maps open each chapter and provide a schematic summary of the key conceptual interrelationships associated with the chapter topic.
  • Professional Application Questions reflect Australian and international accounting and financial reporting issues.

Authors

Michaela Rankin is a Senior Lecturer in the Department of Accounting and Finance at Monash University, 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. She teaches financial accounting and accounting theory at both undergraduate and postgraduate levels. She has published widely in international journals including Accounting, Auditing & Accountability Journal and Australian Accounting Review.

Patricia Stanton is a senior lecturer in financial accounting at the University of Newcastle. She has published widely in international journals such as Accounting, Auditing & Accountability Journal and Australian Accounting Review. Two of her papers have won international best paper awards. Her current research interests are focused on the value of current reporting practices, and the implications of corporate failure for the accounting profession.

Susan McGowan 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 is an associate lecturer in accounting at the University of Western Sydney. She has been teaching accounting theory for many years at both an undergraduate and postgraduate level. Her focus when teaching theory is on understanding why we do what we do as accountants and application of accounting theory to current real world events. Other teaching interests include entrepreneurship and small business, accounting information systems and financial planning.

Matthew Tilling is a senior lecturer in Accounting at the University of Notre Dame, Australia. He has taught a range of accounting topics to both undergraduates and postgraduates in over a decade of university teaching, with a primary focus on issues affecting large corporations. This academic focus has been complemented with the provision of extensive consulting and training services to a range of professional and corporate entities on a wide range of accounting problems. Matthew has published articles on accounting education and social and environmental accounting in a range of international journals.

Table of Contents

1. Contemporary issues in accounting
2. The Conceptual Framework for Financial Reporting
3. Standard setting
4. Measurement
5. Theories in accounting
6. Products of the Financial reporting process
7. Corporate governance
8. Capital market research and accounting
9. Earnings management
10. Fair value accounting
11. Sustainability and environmental accounting
12. International accounting
13. Corporate failure
14. Special reporting issues

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ISBNs

E-Text: 9780730300298 – NO LONGER AVAILABLE
Textbook: 9780730300267– NO LONGER AVAILABLE