Contemporary Issues in Accounting, 3rd Edition is the perfect text for students studying advanced financial accounting subjects at both an undergraduate and postgraduate level. This is the most up-to-date Australian textbook on the market and considers a broad range of financial accounting issues facing contemporary businesses from a range of perspectives, including appropriate theories and research findings. This edition has been updated to reflect the current challenges of the industry, with expanded coverage on ethics and sustainability. It takes into account the 2019 changes to the Conceptual Framework and the standards have been updated to include a focus on global standard setting (IFRS/FASB). The new edition will include a brand new chapter on technology, covering issues such as digital technology and disruption, the range of technologies available for accountants, the impact of digital technology, the impact of AI and big data, and the ethics and governance issues associated with digital technology in accounting.