000			03540nam a22004217a 4500
003			phtghnu
005			20250721155654.0
007			ta
008			250721b2023 at ||||| |||| 00| 0 eng d
020			_a 9780730396413 _qpaperback
040			_beng _cHNU _erda
082			_223 _3GC _a657.3 F49 _b2023
245			_aFinancial reporting / _cJanice Loftus, Ken Leo, Sorin Daniliuc, Belinda Luke, Hong Nee Ang, M. W. B. Bradbury, Dean Hanlon, Jeffrey Knapp, Noel Boys, Karyn Byrnes, authors.
250			_aFourth edition
264			_aMilton, Qld, Australia : _bJohn Wiley & Sons Australia, Ltd, _c2023.
300			_a xx, 1118 pages : _b illustrations (some colour) ; _c28 cm.
500			_aFourth edition published: 2023
505			_a1. 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)
520			_a"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			_aCBA _bBachelor of Science in Business Administration major in Financial Management
546			_aEnglish
650			_aAccounting.
650			_aAccounting _vStandards _zAustralia.
650			_aFinancial statements.
650			_aFinancial statements _vStandards _zAustralia.
700			_aLoftus, Janice, _eauthor.
700			_a Leo, Ken, _eauthor.
700			_aDaniliuc, Sorin, _eauthor.
700			_aLuke, Belinda, _eauthor.
700			_aAng, Hong Nee, _eauthor.
700			_aBradbury, Michael W. B., _eauthor.
700			_aHanlon, Dean, _eauthor.
700			_aKnapp, Jeffrey, _eauthor.
700			_aBoys, Noel, _eauthor.
700			_aByrnes, Karyn, _eauthor.
942			_2ddc _cBK _h600-699
999			_c140089 _d140089