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Financial Reporting, 4th Edition
Janice Loftus, Ken Leo, Sorin Daniliuc, Belinda Luke, Hong Ang, Mike Bradbury, Dean Hanlon, Noel Boys, Karyn Byrnes
ISBN: 9780730396413
Australian Catholic University, Australian National University, Central Queensland University, Charles Sturt University, Curtin University, Edith Cowan University, Federation University, Flinders University, Macquarie University, Massey University, Monash University, Queensland University of Technology, University of Adelaide, University of Auckland, University of Canberra, University of Melbourne, University of Newcastle, University of Notre Dame, University of Otago, University of South Australia, University of the South Pacific, University of Western Australia, University of Wollongong, University of Technology Sydney, Victoria University, Victoria University Wellington
The most authoritative financial reporting text for second and third-year courses, Loftus’ Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts.
Supported by a variety of digital resources like interactive worked problems and questions with immediate feedback, Financial Reporting is a textbook designed for an engaging, interactive learning experience.
Features
- Includes changes to the Australian Accounting Standards up to May 2022.
- New chapter on ethics in accounting and ethics boxes are included through the text.
- Feature boxes showcase the impact of technology on the accounting discipline.
Ken Leo (ex Curtin University)
Sorin Daniliuc (ANU)
Belinda Luke (QUT)
Hong Ang (ex Deakin University)
Mike Bradbury (ex Massey University)
Dean Hanlon (Monash University)
Noel Boys (University of Melbourne)
Karyn Byrnes (ex USQ)
Chapter 2. Application of accounting theory
Chapter 3. Ethics
Chapter 4. Fair value measurement
Chapter 5. Inventories
Chapter 6. Property, plant and equipment
Chapter 7. Intangible assets
Chapter 8. Impairment of assets
Chapter 9. Provisions, contingent liabilities and contingent assets
Chapter 10. Employee benefits
Chapter 11. Leases
Chapter 12. Financial instruments
Chapter 13. Income taxes
Chapter 14. Share capital and reserves
Chapter 15. Share-based payment
Chapter 16. Revenue
Chapter 17. Presentation of financial statements
Chapter 18. Statement of cash flows
Chapter 19. Accounting policies and other disclosures
Chapter 20. Earnings per share
Chapter 21. Operating segments
Chapter 22. Related party disclosures
Chapter 23. Environmental, social and governance reporting
Chapter 24. Foreign currency transactions and forward exchange rates
Chapter 25. Translation of foreign currency financial statements
Chapter 26. Business combinations
Chapter 27. Consolidation: Controlled entities
Chapter 28. Consolidation: Wholly owned entities
Chapter 29. Consolidation: Intragroup transactions
Chapter 30. Consolidation: Non-controlling interest
Chapter 31. Consolidation: Other issues
Chapter 32. Associates and joint ventures
Chapter 33. Joint arrangements
Chapter 34. Insolvency and liquidation (online chapter)
Chapter 35. Accounting for mineral resources (online chapter)
Chapter 36. Agriculture (online chapter)
Print & Interactive E-Text Code: 9780730396413