In-depth mechanics of accounting for assets, liabilities, owner’s equity, and cash flows. Parts 6–7:
The book includes a range of pedagogical features that help students learn and understand financial accounting concepts, including:
: Details the classification and measurement of financial assets and liabilities using amortized cost and fair value adjustments. 3. Execute Group Consolidations and Complex Disclosures financial accounting 9th edition craig deegan
Some of the key concepts covered in the book include:
Chapter 25: Accounting for group structures Chapter 26: Further consolidation issues I: accounting for intragroup transactions Chapter 27: Further consolidation issues II: accounting for non-controlling interests Chapter 28: Further consolidation issues III: accounting for indirect ownership interests Chapter 29: Accounting for investments in associates and joint ventures Execute Group Consolidations and Complex Disclosures Some of
Summary breakdowns of specific chapters (e.g., or Sustainability Reporting ).
: It incorporates the most recent changes to the IASB Conceptual Framework for Financial Reporting and updated Australian Accounting Standards . This is a digital learning platform that includes:
The 9th edition comes with enhanced access to . This is a digital learning platform that includes:
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Craig Deegan is a highly respected academic and professor of accounting whose work has influenced accounting education globally. His writing style is distinct because he does not merely teach technical book-keeping mechanics. Instead, Deegan challenges readers to understand the economic, social, and political motivations behind accounting choices and regulatory frameworks. Core Pillars of the 9th Edition