9th Edition Craig Deegan - Financial Accounting

Detailed chapters on depreciation, inventory, intangibles, and biological assets.

Harris, P., & O'Brien, D. (2020). The impact of AASB 15 on financial reporting: A study of Australian companies. Australian Accounting Review, 30(2), 153-165.

AASB 15 was introduced in 2018 and replaces the previous revenue recognition standard, AASB 118. The new standard aims to provide a more comprehensive and consistent approach to revenue recognition, with the goal of improving the comparability and transparency of financial reports. However, the introduction of AASB 15 has also raised concerns about its potential impact on financial reporting, particularly for companies with complex revenue streams.

Deegan’s primary research focuses on corporate social responsibility, sustainability reporting, and environmental accountability. Over his career, he served as the Chairperson of the Triple Bottom Line Issues Group of CA ANZ and spent a decade on the judging panel for the Australasian Sustainability Reporting Awards. His extensive research portfolio includes articles in peer-reviewed academic journals like Accounting, Organizations and Society , Accounting, Auditing and Accountability Journal , and the Journal of Business Ethics . This unique blend of corporate, regulatory, and environmental expertise shapes the holistic approach of his financial accounting literature. Structural Breakdown of the Ninth Edition financial accounting 9th edition craig deegan

: Chapters 4–9 (Accounting for Assets), specifically revaluations and impairment testing.

Managing financial reporting for multinational corporations operating across different currency zones.

The 9th Edition spans the entire spectrum of financial accounting, structured logically to build expertise progressively: The impact of AASB 15 on financial reporting:

Chapter 32 has been significantly updated to reflect evolving expectations regarding how businesses report on their environmental impact and ethical performance.

: Unlike standard "debit/credit" manuals, this book explores the theoretical motivations behind financial reporting.

The text explores how different cultural backgrounds and institutional environments shape an accountant's view of organizational responsibility. Inside the 9th Edition: Core Topics The new standard aims to provide a more

Contents

Provides a rigorous, fast-paced overview of financial reporting for graduate students who require a deep technical understanding.