Financial Accounting: A New Zealand Perspective

Product overview

Table Of Contents
1 The framework for financial reporting
2 The framework for the preparation and presentation of financial statements
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

Discretional topics
12 Accounting for liquidations and receiverships
13 Primary sector accounting
14 Accounting for trusts
15 E-commerce
16 Environmental and social responsibility accounting

Glossary and Present Value tables
Index
Cross reference table between NZ IFRS Standards and existing New Zealand Standards

About the Author(s)
Murray Smart has taught accounting and finance papers at The Open Polytechnic of New Zealand since 1973. In 1992 he was seconded to the University of the South Pacific, in Suva, Fiji, to teach in their accounting programme. During 1994-1995 he assisted a consortium of British universities to set up a first-year accounting programme in Karachi for Pakistani students who then progressed to the United Kingdom to complete their degrees. Murray has a Master of Business Studies (MBS) and Bachelor of Business (BBS) from Massey University and a Bachelor of Commerce and Administration with Honours (BCA(Hons)) from Victoria University of Wellington

Denis Bourke has taught accounting and information systems papers at The Open Polytechnic of New Zealand since 1990. Prior to 1990 he worked in various roles in the trustee industry, in sharebroking, and in commercial property management. Denis has also had involvement in community education and CPD for accountants. Denis has a Master of Business Studies (MBS) from Massey University. He Is a Chartered Accountant, and a Senior Member of the NZ Trustees Association.

Nazir Awan has taught Financial and Management Accounting courses at The Open Polytechnic since 2005. Prior to joining The Open Polytechnic he held various senior financial management roles in diverse companies and industries including: Telecommunications and Postal industries in New Zealand, Banking in Canada, and The Steel industry in the UK. Nazir has a Master of Science (MSc) from the University of East Anglia, Norwich, England. He is a Chartered Accountant, a member of the Association of Management Accountants (Canada) and a fellow of the Association of Chartered Certified Accountants (UK).