This second edition of the market-leading financial accounting text provides New Zealand undergraduates with a thorough and comprehensive grounding in all aspects of financial accounting. It aims to not only give undergraduates a firm grasp of the principles and application of financial accounting requirements but through the evaluation of rules and guidelines, to develop students critical thinking and evaluation abilities-a prerequisite to success in an accounting career. About the Author
GRANT SAMKIN, BCompt (Hons) MCom (cum laude) (Durban-Westville), DCompt (South Africa) CA (NZ) CA (SA) is anAssociate Professor in the Management School at the Universityof Waikato. Prior to this appointment, he taught at the Universityof Durban-Westville and the University of Natal (Durban). Granthas also presented lectures in England. During the last 16 years hehas taught undergraduate and postgraduate programs in FinancialAccounting and Auditing.Prior to his time in the university sector, Grant spent a number of years as a chartered accountant in practice and in industry. While in industry he held a senior position with a subsidiary of one of South Africa’s largest construction companies. He has publicationsin a number of international accounting journals including:Accounting, Auditing & Accountability Journal; Accounting History, Advances in Public Interest Accounting; Journal of Intellectual Capital; Journal of Economic and Financial Sciences; Accounting Education:An International Journal; Qualitative Research in Accounting andManagement; and Financial Reporting Regulation and Governance.
Craig Deegan, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting at RMIT University in Melbourne. Prior to this appointment, and between 1996 and 2001, he was Professor of Accounting and Faculty Director of Research and Research Higher Degrees at the University of Southern Queensland. He has taught at Australian universities for two decades in both undergraduate and postgraduate courses, and has presented lecturers internationally, including in New Zealand, the United States, France, England, Wales, Scotland, Malaysia, Singapore, South Africa, South Korea and China.
Prior to his time in the university sector, Craig worked as a chartered accountant in practice. He is an active researcher with numerous publications in Australian and international professional and academic journals (any NZ ones, and he regularly provides consulting services to corporations, government, and industry bodies. Craig’s main research interests are in the area of social and environmental accountability and reporting, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia. He has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting Association of Australia and New Zealand (now known as the Accounting and Finance Association of Australia and New Zealand). In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence.
Craig is also the author of the leading financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia as well as a number of other countries such as the UK, US, The Netherlands and South Korea.
