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Part 1: The Australian Accounting Environment Chapter: 1. An overview of the Australian external reporting environment Chapter: 2. The conceptual framework of accounting and its relevance to financial reporting Part 2: Theories of Accounting Chapter: 3. Theories of accounting Part 3: Accounting for Assets Chapter: 4. An overview of accounting for assets Chapter: 5. Depreciation of property, plant and equipment Chapter: 6. Revaluations and impairment testing of non-current assets Chapter: 7. Inventory Chapter: 8. Accounting for intangibles Chapter: 9. Accounting for heritage assets and biological assets Part 4: Accounting for Liabilities and Owner's Equity Chapter: 10. An overview of accounting for liabilities Chapter: 11. Accounting for leases Chapter: 12. Accounting for employee benefits Chapter: 13. Share capital and reserves Chapter: 14. Accounting for financial instruments Chapter: 15. Revenue recognition issues Chapter: 16. The statement of comprehensive income and statement of changes in equity Chapter: 17. Accounting for share-based payments Chapter: 18. Accounting for income taxes Part 5: Accounting for the Disclosure of Cash Flows Chapter: 19. The statement of cash flows Part 6: Industry-specific Accounting Issues Chapter: 20. Accounting for the extractive industries Chapter: 21. Accounting for general insurance contracts Chapter: 22. Accounting for superannuation plans Part 7: Other Disclosure Issues Chapter: 23. Events occurring after the end of the reporting period Chapter: 24. Segment reporting Chapter: 25. Related party disclosures Chapter: 26. Earnings per share Part 8: Accounting for Equity Interests on Other Entities Chapter: 27. Accounting for group structures Chapter: 28. Further consolidation issues I: Accounting for intragroup transactions Chapter: 29. Further consolidation issues II: Accounting for non-controlling interests Chapter: 30. Further consolidation issues III: Accounting for indirect ownership interests Chapter: 31. Further consolidation issues IV: Accounting for changes in the degree of ownership of a subsidiary Chapter: 32. Accounting for equity investments, including investments in associates and joint arrangements Part 9: Foreign currency Chapter: 33. Accounting for foreign currency transactions Chapter: 34. Translating the financial statements of foreign operations Part 10: Corporate Social-Responsibility Reporting Chapter: 35. Accounting for corporate social responsibility
Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Prior to this appointment, and between 1996 and 2001, he was Professor of Accounting and Faculty Director of Research and Research Higher Degrees at the University of Southern Queensland. He has taught at Australian universities for two decades in both undergraduate and postgraduate courses, and has presented lecturers internationally, including in New Zealand, the United States, France, England, Wales, Scotland, Malaysia, Singapore, South Africa, South Korea and China. Prior to his time in the university sector, Craig worked as a chartered accountant in practice. He is an active researcher with numerous publications in Australian and international professional and academic journals (any NZ ones, and he regularly provides consulting services to corporations, government, and industry bodies. Craig's main research interests are in the area of social and environmental accountability and reporting, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia. He has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting Association of Australia and New Zealand (now known as the Accounting and Finance Association of Australia and New Zealand). In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence. Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia as well as a number of other countries such as the UK, US, The Netherlands and South Korea.