By selecting the 'Susbcribe & Save' option you are enrolling in an auto-renewing subscription of Zookal Study Premium. Cancel at anytime.
Auto-Renewal
Your Zookal Study Premium subscription will be renewed each month until you cancel. You consent to Zookal automatically charging your payment method on file $19.99 each month after 1st month free period until you cancel.
How to Cancel
You can cancel your subscription anytime by visiting Manage account page, clicking "Manage subscription" and completing the steps to cancel. Cancellations take effect at the end of the 1st month free period (if applicable) or at the end of the current billing cycle in which your request to cancel was received. Subscription fees are not refundable.
Zookal Study Premium Monthly Subscription Includes:
Ability to post up to ten (10) questions per month.
20% off your textbooks order and free standard shipping whenever you shop online at
textbooks.zookal.com.au
Unused monthly subscription benefits have no cash value, are not transferable, and expire at the end of each month. This means that subscription benefits do not roll over to or accumulate for use in subsequent months.
Payment Methods
Afterpay and Zip Pay will not be available for purchases with Zookal Study Premium subscription added to bag.
$1.00 preauthorisation
You may see a $1.00 preauthorisation by your bank which will disappear from your statement in a few business days..
Email communications
By adding Zookal Study Premium, you agree to receive email communications from Zookal.
Financial Accounting Theory continues to orient the coverage of accounting standards to those of the International Accounting Standards Board (IASB). As in previous editions, some coverage of major U.S. accounting standards is also included. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the main features of the standards themselves.
Despite its theoretical orientation, the book does not ignore the institutional structure of financial accounting and standard-setting. It features considerable coverage and critical evaluation of financial accounting standards and regulations, such as fair value accounting, financial instruments, reserve recognition accounting, management discussion and analysis, employee stock options, impairment tests, hedge accounting, derecognition, consolidation, and comprehensive income. The structure of standard-setting bodies is also described, and the role of structure in helping to engineer the consent necessary for a successful standard is evaluated.