Financial reporting / (Record no. 140089)

MARC details
000 -LEADER
fixed length control field 03540nam a22004217a 4500
003 - CONTROL NUMBER IDENTIFIER
control field phtghnu
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250721155654.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field ta
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250721b2023 at ||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780730396413
Qualifying information paperback
040 ## - CATALOGING SOURCE
Language of cataloging eng
Transcribing agency HNU
Description conventions rda
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Edition number 23
Placement Code GC
Classification number 657.3 F49
Item number 2023
245 ## - TITLE STATEMENT
Title Financial reporting /
Statement of responsibility, etc. Janice Loftus, Ken Leo, Sorin Daniliuc, Belinda Luke, Hong Nee Ang, M. W. B. Bradbury, Dean Hanlon, Jeffrey Knapp, Noel Boys, Karyn Byrnes, authors.
250 ## - EDITION STATEMENT
Edition statement Fourth edition
264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Milton, Qld, Australia :
Name of producer, publisher, distributor, manufacturer John Wiley & Sons Australia, Ltd,
Date of production, publication, distribution, manufacture, or copyright notice 2023.
300 ## - PHYSICAL DESCRIPTION
Extent xx, 1118 pages :
Other physical details illustrations (some colour) ;
Dimensions 28 cm.
500 ## - GENERAL NOTE
General note Fourth edition published: 2023
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note 1. Accounting regulation and the Conceptual Framework<br/>2. Application of accounting theory<br/>3. Ethics<br/>4. Fair value measurement<br/>5. Inventories<br/>6. Property, plant and equipment<br/>7. Intangible assets<br/>8. Impairment of assets<br/>9. Provisions, contingent liabilities and contingent assets<br/>10. Employee benefits<br/>11. Leases<br/>12. Financial instruments<br/>13. Income taxes<br/>14. Share capital and reserves<br/>15. Share-based payment<br/>16. Revenue<br/>17. Presentation of financial statements<br/>18. Statement of cash flows<br/>19. Accounting policies and other disclosures<br/>20. Earnings per share<br/>21. Operating segments<br/>22. Related party disclosures<br/>23. Environmental, social and governance reporting<br/>24. Foreign currency transactions and forward exchange rates<br/>25. Translation of foreign currency financial statements<br/>26. Business combinations<br/>27. Consolidation: Controlled entities<br/>28. Consolidation: Wholly owned entities<br/>29. Consolidation: Intragroup transactions<br/>30. Consolidation: Non-controlling interest<br/>31. Consolidation: Other issues<br/>32. Associates and joint ventures<br/>33. Joint arrangements<br/>34. Insolvency and liquidation (online chapter)<br/>35. Accounting for mineral resources (online chapter)<br/>36. Agriculture (online chapter)<br/>
520 ## - SUMMARY, ETC.
Summary, etc. "The most authoritative financial reporting text for second and third-year courses, Loftus' Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts"--publisher's summary
521 ## - TARGET AUDIENCE NOTE
Target audience note College of Business and Accountancy
Source Bachelor of Science in Business Administration major in Financial Management
546 ## - LANGUAGE NOTE
Language note English
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting
Form subdivision Standards
Geographic subdivision Australia.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Financial statements.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Financial statements
Form subdivision Standards
Geographic subdivision Australia.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Loftus, Janice,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Leo, Ken,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Daniliuc, Sorin,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Luke, Belinda,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Ang, Hong Nee,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Bradbury, Michael W. B.,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Hanlon, Dean,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Knapp, Jeffrey,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Boys, Noel,
Relator term author.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Byrnes, Karyn,
Relator term author.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Books
Classification part 600-699
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     GC College Library College Library General Circulation Section 03/11/2025 Library Fund   GC 657.3 F49 2023 HNU005819 07/25/2025 07/21/2025 Books