New Zealand Financial Accounting provides students with a comprehensive grounding in all aspects of financial accounting. The only financial accounting text to incorporate NZ accounting standards, this market-leading text succeeds on two fronts - a complete understanding of financial accounting and an engaging and accessible presentation of the material. This edition has been fully updated to reflect the latest NZ interpretations of IFRS standards and includes expanded coverage of consolidations. Additional information includes accounting for group structures, intragroup transactions, non-controlling interests, indirect ownership interests, equity investments and joint ventures. New Zealand Financial Accounting continues to offer students a detailed grasp of the theory and applications underlying financial accounting, while challenging the reader to critically evaluate them.