John Wiley & Sons Financial Reporting Cover The second edition of Financial Reporting has been updated for recent developments in the Australian.. Product #: 978-0-7303-6336-1 Regular price: $85.89 $85.89 Auf Lager

Financial Reporting

Loftus, Janice / Leo, Ken J. / Daniliuc, Sorin / Luke, Belinda / Ang, Hong Nee / Byrnes, Karyn

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2. Auflage Juni 2019
1472 Seiten, Softcover
Wiley & Sons Ltd

ISBN: 978-0-7303-6336-1
John Wiley & Sons

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The second edition of Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of new standards on accounting for revenue and leases and updates to AASB 9 Financial Instruments. All incorporated updates are in line with developments in the International Financial Reporting Standards (IFRSs). The new edition has been written in accordance with the requirements of the relevant pronouncement(s) in the IFRS Red Book 2016 published by the IASB, which includes the most recent version of each Accounting Standard and Interpretation at 13 January 2016.

A hallmark feature of the text is that it provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts.

Chapter 1 Accounting regulation and the conceptual framework

Chapter 2 Application of accounting theory

Chapter 3 Fair value measurement

Chapter 4 Inventories

Chapter 5 Property, plant and equipment

Chapter 6 Intangible assets

Chapter 7 Impairment of assets

Chapter 8 Provisions, contingent liabilities and contingent assets

Chapter 9 Employee benefits

Chapter 10 Leases

Chapter 11 Financial instruments

Chapter 12 Income taxes

Chapter 13 Share capital and reserves

Chapter 14 Share-based payment

Chapter 15 Revenue

Chapter 16 Presentation of financial statements

Chapter 17 Statement of cash flows

Chapter 18 Accounting policies and other disclosures

Chapter 19 Earnings per share

Chapter 20 Operating segments

Chapter 21 Related party disclosures

Chapter 22 Sustainability and corporate social responsibility reporting

Chapter 23 Foreign currency transactions and forward exchange contracts

Chapter 24 Translation of foreign currency financial statements

Chapter 25 Business combinations

Chapter 26 Consolidation: controlled entities

Chapter 27 Consolidation: wholly owned entities

Chapter 28 Consolidation: intragroup transactions

Chapter 29 Consolidation: non-controlling interest

Chapter 30 Consolidation: other issues

Chapter 31 Associates and joint ventures

Chapter 32 Joint arrangements

Chapter 33 Insolvency and liquidation

Chapter 34 Accounting for mineral resources

Chapter 35 Agriculture