John Wiley & Sons Financial Reporting Cover The third edition of Loftus' Financial Reporting has been updated for recent developments in the Aus.. Product #: 978-0-7303-6941-7 Regular price: $40.86 $40.86 In Stock

Financial Reporting

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

Cover

3. Edition July 2020
eText
Wiley & Sons Ltd

ISBN: 978-0-7303-6941-7
John Wiley & Sons

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The third edition of Loftus' Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units.

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.

The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus' unique resource can also form the basis of a blended learning solution for lecturers.

1. Accounting regulation and the Conceptual Framework 1

2. Application of accounting theory 42

3. Fair value measurement 67

4. Inventories 98

5. Property, plant and equipment 140

6. Intangible assets 182

7. Impairment of assets 211

8. Provisions, contingent liabilities and contingent assets 252

9. Employee benefits 289

10. Leases 329

11. Financial instruments 371

12. Income taxes 421

13. Share capital and reserves 473

14. Share-based payment 524

15. Revenue 558

16. Presentation of financial statements 587

17. Statement of cash flows 634

18. Accounting policies and other disclosures 676

19. Earnings per share 705

20. Operating segments 727

21. Related party disclosures 754

22. Sustainability and corporate social responsibility reporting 769

23. Foreign currency transactions and forward exchange contracts 791

24. Translation of foreign currency financial statements 837

25. Business combinations 875

26. Consolidation: controlled entities 909

27. Consolidation: wholly owned entities 930

28. Consolidation: intragroup transactions 991

29. Consolidation: non-controlling interest 1037

30. Consolidation: other issues 1097

31. Associates and joint ventures 1154

32. Joint arrangements 1195

33. Insolvency and liquidation 1231

34. Accounting for mineral resources 1281

35. Agriculture 1299

Appendix 1323

Index 1325