TY  - BOOK
AU  - Loftus, Janice, 
AU  -  Leo, Ken,
AU  - Daniliuc, Sorin, 
AU  - Luke, Belinda, 
AU  - Ang, Hong Nee, 
AU  - Bradbury, Michael W. B., 
AU  - Hanlon, Dean, 
AU  - Knapp, Jeffrey, 
AU  - Boys, Noel, 
AU  - Byrnes, Karyn, 
TI  - Financial reporting
SN  -  9780730396413
U1  - 657.3 F49 23
PY  - 2023///
CY  - Milton, Qld, Australia
PB  - John Wiley & Sons Australia, Ltd, 
KW  - Accounting
KW  - Standards
KW  - Australia
KW  - Financial statements
N1  - 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)
; CBA; Bachelor of Science in Business Administration major in Financial Management
N2  - "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
ER  -