Financial accounting : a New Zealand perspective / Murray Smart, Nazir Awan, Richard Baxter.
By: Smart, Murray J. (Murray John) [author.].
Contributor(s): Awan, Nazir [author.] | Baxter, Richard [author.].
Material type:
BookPublisher: Auckland, N.Z. : Edify Ltd, 2017.Copyright date: ©2017Edition: Fourth edition.Description: ix, 512 pages : illustrations ; 26 cm.Content type: text | still image Media type: unmediated Carrier type: volumeISBN: 9780947496449Subject(s): Accounting -- Textbooks | Accounting -- Problems, exercises, etc
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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.