| 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 |
|
