Book Cover
Book
Author Loftus, Janice, author

Title Financial reporting / Janice Loftus, Ken Leo, Noel Boys, Sorin Daniliuc, Belinda Luke, Hong Nee Ang, Karyn Byrnes
Edition First edition
Published Milton, Qld. : John Wiley and Sons Australia Ltd, 2015
Milton, Qld. : John Wiley and Sons Australia, Ltd, 2015
©2015

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Description xix, 1108 pages : illustrations ; 26 cm
regular print
Contents Part 1: Theory and practice. 1. Accounting regulation and the conceptual framework -- 2. Application of accounting theory -- 3. Fair value measurement -- Part 2: Elements of financial statements. 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 -- Part 3: Disclosure. 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 -- Part 4: Foreign currency. 23. Foreign currency transactions and forward exchange contracts -- 24. Translation of foreign currency financial statements -- Part 5: Economic entities. 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
Summary Loftus, Financial Reporting builds on the strengths of Loftus, Understanding Australian Accounting Standards and Leo, Company Accounting, bringing the strongest elements of those two respected titles into one combined volume
Analysis Australian
Notes Includes index
Bibliography Includes bibliographical references and index
Subject Accounting -- Standards -- Australia.
Accounting -- Australia.
Financial statements -- Standards -- Australia.
Author Ang, Hong, author
Byrnes, Karyn, author
Boys, Noel, author
Leo, K. J., author
Daniliuc, Sorin, author
Luke, Belinda, author
ISBN 0730311112
9780730311119