Financial accounting : a New Zealand perspective /

Smart, Murray J.

Financial accounting : a New Zealand perspective / Murray Smart, Nazir Awan, Richard Baxter. - Fourth edition. - ix, 512 pages : illustrations ; 26 cm

Includes index. Previous edition published by Pearson New Zealand, 2012. "This book has been written primarily for accountancy students in their second year of study"--Page vii.

1. The financial reporting environment -- 2. The New Zealand framework (NZ framework) -- 3. Accounting for equity -- 4. Financial reporting presentation and disclosures -- 5. Accounting for property, plant and equipment -- 6. Accounting for inventory -- 7. Accounting for intangibles, provisions and contingencies -- 8. Accounting for leases and hire-purchase contracts -- 9. Accounting for Goods and Services Tax -- 10. Analysis and interpretation of financial statements -- 11. Accounting for business combinations -- 12. Accounting for liquidations and receiverships -- 13. Environmental and social responsibility accounting.

9780947496449 0947496440


Accounting--Textbooks.
Accounting--Problems, exercises, etc.
Accounting--New Zealand.

657 / SMA

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