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Book Cover
Book
Author Loftus, Janice, author

Title Financial reporting / Janice Loftus, Ken Leo, Sorin Daniliuc, Noel Boys, Belinda Luke, Hong Ang, Karyn Byrnes
Edition Second edition
Published Milton, Qld : John Wiley and Sons Australia Ltd, 2018
©2018

Copies

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 MELB  657.0994 Lof/Fre 2018  AVAILABLE
 MELB  657.0994 Lof/Fre 2018  AVAILABLE
 MELB  657.0994 Lof/Fre 2018  AVAILABLE
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Description xvi, 1452 pages : illustrations ; 28 cm
Contents 1. Accounting regulation and the conceptual framework -- 2. Application of accounting theory -- 3. Fair value measurement -- 4. Inventories -- 5. Property, plant and equipment -- 6. Intangible assets -- 7. Impairment of assets -- 8. Provisions, contingent liabilities and contingent assets -- 9. Employee benefits -- 10. Leases -- 11. Financial instruments -- 12. Income taxes -- 13. Share capital and reserves -- 14. Share-based payment -- 15. Revenue -- 16. Presentation of financial statements -- 17. Statement of cash flows -- 18. Accounting policies and other disclosures -- 19. Earnings per share -- 20. Operating segments -- 21. Related party disclosures -- 22. Sustainability and corporate social responsibility reporting -- 23. Foreign currency transactions and forward exchange contracts -- 24. Translation of foreign currency financial statements -- 25. Business combinations -- 26. Consolidation : controlled entities -- 27. Consolidation : wholly owned entities -- 28. Consolidation : intragroup transactions -- 29. Consolidation : non-controlling interest -- 30. Consolidation : other issues -- 31. Associates and joint ventures -- 32. Joint arrangements -- 33. Insolvency and liquidation -- 34. Accounting for mineral resources -- 35. Agriculture
Summary "Financial Reporting 2nd edition 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. Delivered as a WileyPLUS Learning Space interactive online textbook, this rich digital resource brings financial reporting to life with media such as videos, case studies, interactives and revision materials embedded at the point of learning."--Publisher
Analysis Australian
Notes Previous edition: 2015
Bibliography Includes bibliographical references
Subject Accounting -- Standards -- Australia.
Accounting -- Australia -- Textbooks.
Accounting -- Australia.
Financial statements -- Standards -- Australia.
Genre/Form Textbooks.
Author Ang, Hong Nee, author
Boys, Noel, author
Byrnes, Karyn, author
Daniliuc, Sorin, author
Leo, K. J., author
Luke, Belinda, author
ISBN 9780730350538 (paperback)
9780730363361 (paperback)
Other Titles Financial reporting in Australia