Financial reporting / Janice Loftus, Ken Leo, Sorin Daniliuc, Belinda Luke, Hong Nee Ang, M. W. B. Bradbury, Dean Hanlon, Jeffrey Knapp, Noel Boys, Karyn Byrnes, authors.

Contributor(s):

Milton, Qld, Australia : John Wiley & Sons Australia, Ltd, 2023Edition: Fourth editionDescription: xx, 1118 pages : illustrations (some colour) ; 28 cmISBN:

9780730396413

Subject(s):

DDC classification:

23 657.3 F49 2023

Contents:

1. Accounting regulation and the Conceptual Framework 2. Application of accounting theory 3. Ethics 4. Fair value measurement 5. Inventories 6. Property, plant and equipment 7. Intangible assets 8. Impairment of assets 9. Provisions, contingent liabilities and contingent assets 10. Employee benefits 11. Leases 12. Financial instruments 13. Income taxes 14. Share capital and reserves 15. Share-based payment 16. Revenue 17. Presentation of financial statements 18. Statement of cash flows 19. Accounting policies and other disclosures 20. Earnings per share 21. Operating segments 22. Related party disclosures 23. Environmental, social and governance reporting 24. Foreign currency transactions and forward exchange rates 25. Translation of foreign currency financial statements 26. Business combinations 27. Consolidation: Controlled entities 28. Consolidation: Wholly owned entities 29. Consolidation: Intragroup transactions 30. Consolidation: Non-controlling interest 31. Consolidation: Other issues 32. Associates and joint ventures 33. Joint arrangements 34. Insolvency and liquidation (online chapter) 35. Accounting for mineral resources (online chapter) 36. Agriculture (online chapter)

Summary: "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

Holdings
Item type	Current library	Collection	Call number	Status	Barcode
Books	College Library General Circulation Section	GC	GC 657.3 F49 2023 (Browse shelf(Opens below))	Available	HNU005819

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Fourth edition published: 2023

1. Accounting regulation and the Conceptual Framework
2. Application of accounting theory
3. Ethics
4. Fair value measurement
5. Inventories
6. Property, plant and equipment
7. Intangible assets
8. Impairment of assets
9. Provisions, contingent liabilities and contingent assets
10. Employee benefits
11. Leases
12. Financial instruments
13. Income taxes
14. Share capital and reserves
15. Share-based payment
16. Revenue
17. Presentation of financial statements
18. Statement of cash flows
19. Accounting policies and other disclosures
20. Earnings per share
21. Operating segments
22. Related party disclosures
23. Environmental, social and governance reporting
24. Foreign currency transactions and forward exchange rates
25. Translation of foreign currency financial statements
26. Business combinations
27. Consolidation: Controlled entities
28. Consolidation: Wholly owned entities
29. Consolidation: Intragroup transactions
30. Consolidation: Non-controlling interest
31. Consolidation: Other issues
32. Associates and joint ventures
33. Joint arrangements
34. Insolvency and liquidation (online chapter)
35. Accounting for mineral resources (online chapter)
36. Agriculture (online chapter)

"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

College of Business and Accountancy Bachelor of Science in Business Administration major in Financial Management

English

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