Advanced asset accounting, including impairment testing, depreciation strategies, and accounting for intangibles. Part 3: Corporate Accountability and Complex Structures
: Use Deegan's discussion on how businesses have responsibilities to a broader group of stakeholders beyond just shareholders. The Impact of the Revised IASB Conceptual Framework
The 9th edition of by Craig Deegan (published in 2020 by McGraw Hill ) remains a cornerstone for students and professionals navigating the complex Australian reporting environment. Known for its rigorous yet accessible approach, this edition integrates the latest regulatory shifts with a deep focus on the social and environmental responsibilities of modern business. Bridging Theory and Practice
An Examination of the Impact of Accounting Standards on Financial Reporting: A Critical Analysis of AASB 15 and its Implications for Australian Companies