OverviewThis book is being used at: Australian Catholic University, Murdoch University, Macquarie University, Edith Cowan University, University of Western Australia, University of Southern Queensland, University of Newcastle, University of Adelaide, Queensland University of Technology, James Cook University, Curtin University Contemporary Issues in Accounting 2nd Edition is suited to a wide range of courses, particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. It considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. The 2nd edition examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting measurement is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts. Book Features: Trusted Content: Know your students are getting the best from the Wiley content you know and trust, enhanced with digital delivery. Wide Focus: Suited to a wide range of courses and particularly relevant to advanced financial accounting subjects at both an undergraduate and postgraduate level. Contemporary Issues: Considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives. Search Functionality: The full text search functionality allows students to quickly identify all instances of a key word or phrase. Highlight and Annotate: The colour-coded highlights and note-taking application allow students to tag and add their own notes to important content. Note Exporting: Students can copy and export sections of text together with bibliographical information and print out selected content to prepare for exams.