Home: Bachelor of Applied Commerce: ACACT302A Advanced Financial Accounting

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Financial accounting (2020) - eBook and book by Craig Deegan

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Websites

Readings

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 32 Accounting for corporate social responsibility
ASX Corporate Governance Council 2019, Corporate governance principles and recommendations,
4th edn, The Council, viewed 25 September 2020, <https://www.asx.com.au/documents/regulation/cgc-principles-and-recommendations-fourth-edn.pdf>.
The International Integrated Reporting Council 2013, The international (IR) framework,
IIRC, viewed 8 September 2022, <https://www.integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf>.
KPMG 2019, Corporate reporting: good governance driving Australian organisations to adopt integrated reporting,
KPMG, viewed 8 September 2022, <https://assets.kpmg/content/dam/kpmg/au/pdf/2019/asx-200-2019-corporate-reporting-trends.pdf>.
United Nations Climate Action n.d., The Paris Agreement,
UNCA, viewed 23 September 2022, <https://www.un.org/en/climatechange/paris-agreementt>.

Websites

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 25 Accounting for group structures
Australian Accounting Standards Board 2015, AASB standard 3: business combinations,
AASB, viewed 8 September 2022 <https://www.aasb.gov.au>.
IFRS Foundation 2012, International financial reporting standard IFRS 3: business combinations: basis for conclusions,
viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/IFRS3_BC_1-12.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 3: business combinations: illustrative examples,
viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/IFRS3_IE_1-12.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 3: business combinations: US GAAP comparison - Comparison of IFRS 3 and SFAS 141(R),
viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/IFRS3_GC_1-12.pdf>.
Australian Accounting Standards Board 2016, AASB standard 10: consolidated financial statements,
AASB, viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/AASB10_07-15_COMPdec15_01-18.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 10: consolidated financial statements: basis for conclusions,
viewed 8 September 2022,
https://www.aasb.gov.au/admin/file/content105/c9/IFRS10_BC_1-12.pdf.
IFRS Foundation 2012, International financial reporting standard IFRS 10: consolidated financial statements: introduction,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS10_IN_5-11.pdf>.
Australian Accounting Standards Board 2017, AASB standard 12: disclosure of interests in other entities,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB12_08-15_COMPfeb17_01-17.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 12: disclosure of interests in other entities: basis for conclusions,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_BC_1-12.pdf>.
IFRS Foundation 2011, International financial reporting standard IFRS 12: disclosure of interests in other entities: introduction,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_IN_5-11.pdf>.

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 25 Accounting for group structures
Australian Accounting Standards Board 2016, Compiled AASB standard AASB 10: consolidated financial statements,
AASB, viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/AASB10_07-15_COMPdec15_01-18.pdf>.
Australian Accounting Standards Board 2017, AASB standard 12: disclosure of interests in other entities,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB12_08-15_COMPfeb17_01-17.pdf>.
IFRS Foundation 2011, International financial reporting standard IFRS 10: consolidated financial statements: introduction,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS10_IN_5-11.pdf>.
IFRS Foundation 2011, International financial reporting standard IFRS 12: disclosure of interests in other entities: introduction,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_IN_5-11.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 10: consolidated financial statements: basis for conclusions,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS10_BC_1-12.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 12: disclosure of interests in other entities: basis for conclusions,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_BC_1-12.pdf>.

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 26 Further consolidation issues I: accounting for intragroup transactions
Australian Accounting Standards Board 2016, Compiled AASB standard AASB 10: consolidated financial statements,
AASB, viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/AASB10_07-15_COMPdec15_01-18.pdf>.
Australian Accounting Standards Board 2017, AASB standard 12: disclosure of interests in other entities,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB12_08-15_COMPfeb17_01-17.pdf>.
IFRS Foundation 2011, International financial reporting standard IFRS 10: consolidated financial statements: introduction,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS10_IN_5-11.pdf>.
IFRS Foundation 2011, International financial reporting standard IFRS 12: disclosure of interests in other entities: introduction,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_IN_5-11.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 10: consolidated financial statements: basis for conclusions,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS10_BC_1-12.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 12: disclosure of interests in other entities: basis for conclusions,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_BC_1-12.pdf>.

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 29 Accounting for investments in associates and joint ventures
Australian Accounting Standards Board 2015, AASB 11: joint arrangements,
AASB, viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/AASB11_07-15.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 11: joint arrangements: basis for conclusions,
viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/IFRS11_BC_1-12.pdf>.
IFRS Foundation 2011, International financial reporting standard IFRS 11: joint arrangements: introduction,
viewed 8 September 2022, <https://www.aasb.gov.au/admin/file/content105/c9/IFRS11_IN_5-11.pdf>.
Australian Accounting Standards Board 2017, AASB standard 12: disclosure of interests in other entities,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB12_08-15_COMPfeb17_01-17.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 12: disclosure of interests in other entities: basis for conclusions,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_BC_1-12.pdf>.
IFRS Foundation 2011, International financial reporting standard IFRS 12: disclosure of interests in other entities: introduction,
viewed 8 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS12_IN_5-11.pdf>.

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 20 Accounting for the extractive industries
Australian Accounting Standards Board 2015, AASB standard 6: exploration for and evaluation of mineral resources,
viewed 14 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB6_08-15.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 6: exploration for and evaluation of mineral resources: basis for conclusions,
viewed 14 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS6_BC_1-12.pdf>.

No readings

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 15 Revenue recognition issues
Australian Accounting Standards Board 2015, AASB standard 15: revenue from contracts with customers,
viewed 14 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB15_12-14_COMPoct15_01-18.pdf>.
IFRS Foundation 2014, International financial reporting standard IFRS 15: consolidated financial statements: revenue from contracts with customers: basis for conclusions,
viewed 14 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS15_BC_5-14.pdf>.
Australian Accounting Standards Board 2016, AASB standard 1058: income of not-for-profit entities,
viewed 14 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB1058_12-16.pdf>.
IFRS Foundation 2014, International financial reporting standard IFRS 15: revenue from contracts with customers,
viewed 14 September 2022,
<https://www.iasplus.com/en/standards/ifrs/ifrs15>.

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 14 Accounting for financial instruments
Australian Accounting Standards Board 2015, AASB standard 7: financial instruments: disclosures,
AASB, viewed 14 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB7_08-15.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 7: financial instruments: disclosures: basis for conclusions,
viewed 14 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS7_BC_1-12.pdf>.
IFRS Foundation 2012, International financial reporting standard IFRS 7: financial instruments: disclosures: implementation guidance,
viewed 15 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS7_IG_1-12.pdf>.
Australian Accounting Standards Board 2014, AASB standard 9: financial instruments,
AASB, viewed 16 September 2022,
lt&https://www.aasb.gov.au/admin/file/content105/c9/AASB9_12-14.pdf>.
IFRS Foundation 2014, International financial reporting standard IFRS 9: financial instruments: basis for conclusions,
viewed 16 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS9_BC_7-14.pdf>.
IFRS Foundation 2014, International financial reporting standard IFRS 9: financial instruments: introduction,
viewed 16 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS9_IN_7-14.pdf>.
IFRS Foundation 2014, International financial reporting standard IFRS 9: financial instruments: illustrative examples,
viewed 16 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS9_IE_7-14.pdf>.
IFRS Foundation 2014, International financial reporting standard IFRS 9: financial instruments: implementation guidance,
viewed 19 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IFRS9_IG_7-14.pdf>.
Australian Accounting Standards Board 2015, AASB standard 132: financial instruments: presentation,
viewed 19 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB132_08-15.pdf>
IFRS Foundation 2012, International financial reporting standard IAS32: financial instruments: presentation: basis for conclusions,
viewed 19 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IAS32_BC_1-12.pdf>.
KPMG International 2022, Financial instruments KPMG insights on evolving accounting practice for financial instruments,
viewed 19 September 2022,
<https://home.kpmg/xx/en/home/services/audit/international-financial-reporting-standards/financial-instruments.html>.

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 14 Accounting for financial instruments
Australian Accounting Standards Board 2015, AASB standard 121: the effects of changes in foreign exchange rates,
AASB, viewed 19 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB121_08-15.pdf>.
IFRS Foundation 2012, International financial reporting standard IAS21: the effects of changes in foreign exchange rates: basis for conclusions,
AASB, viewed 19 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IAS21_BC_1-12.pdf>.

Deegan, C 2020, Financial accounting,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 31 Translating the financial statements of foreign operations
Australian Accounting Standards Board 2015, AASB standard 121: the effects of changes in foreign exchange rates,
viewed 19 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/AASB121_08-15.pdf>.
IFRS Foundation 2012, International financial reporting standard IAS21: the effects of changes in foreign exchange rates: basis for conclusions,
viewed 19 September 2022,
<https://www.aasb.gov.au/admin/file/content105/c9/IAS21_BC_1-12.pdf>.

Australian Accounting Standards Board (AASB)

Conceptual Framework

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