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Test bank for Financial Accounting and Reporting: An International Approach European edition by Craig Deegan

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Test bank for Financial Accounting and Reporting: An International Approach European edition by Craig Deegan

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Test bank for Financial Accounting and Reporting: An International Approach European edition by Craig Deegan

Table of Contents
PART I: The Accounting Environment
CHAPTER 1: An Overview of the International External Reporting Environment
CHAPTER 2: The Conceptual Framework of Accounting and its Relevance to Financial Reporting
PART II: Theories of Accounting
CHAPTER 3: Theories of Financial Accounting
PART III: 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
PART IV: Accounting for Liabilities and Owners’ Equity
CHAPTER 9: An Overview of Accounting for Liabilities
CHAPTER 10: Accounting for Leases
CHAPTER 11: Share Capital, Reserves and Share Options (Employee Bonus Schemes)
CHAPTER 12: Accounting for Financial Instruments
CHAPTER 13: Revenue Recognition Issues
CHAPTER 14: The Statement of Comprehensive Income and Statement of Changes in Equity
CHAPTER 15: Accounting for Income Taxes
PART V: Accounting for the Disclosure of Cash Flows
CHAPTER 16: The Statement of Cash Flows
PART VI: Disclosure Issues
CHAPTER 17: Events Occurring after the Reporting Date
CHAPTER 18: Related-party Disclosures
CHAPTER 19: Earnings Per Share
PART VII: Accounting for Equity Interests in other Entities
CHAPTER 20: Accounting for Group Structures
CHAPTER 21: Further Consolidation Issues I: Accounting for Intragroup Transactions
CHAPTER 22: Further Consolidation Issues II: Accounting for Non-controlling Interests
CHAPTER 23: Further Consolidation Issues III: Accounting for Indirect Ownership Interest
PART VIII: Foreign Currency
CHAPTER 24: Accounting for Foreign Currency Transactions
CHAPTER 25: Translating the Financial Statements of Foreign Operations
PART IX: Corporate Social Responsibility Reporting
CHAPTER 26: Accounting for Corporate Social Responsibility

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