Financial Reporting, 3rd Edition
Janice Loftus, Ken Leo, Sorin Daniliuc, Noel Boys, Belinda Luke, Hong Ang, Karyn Byrnes
ISBN: 9780730369462
This book is being used at: University Of Otago, University of South Australia, University of Southern Queensland, University of the Sunshine Coast, University of Western Australia, Victoria University, University of New England, University of Melbourne, Federation University, RMIT, Swinburne University, University of Tasmania, University of Technology Sydney, CQU, University of Waikato, Massey University, University of Notre Dame, University of Newcastle, University of Canberra, Auckland University of Technology, Charles Sturt University, Curtin University, Deakin University, Flinders University, University of Auckland, University of Adelaide, Queensland University of Technology, Monash University
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 second and third 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 interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.
Features
- The most current text on the market, written around the release of the new Conceptual Framework by the AASB in June 2019
- Interactive work problems and questions with feedback, which allows students to test their comprehension
Ken Leo
Sorin Daniliuc
Noel Boys
Belinda Luke
Hong Ang
Karyn Byrnes
Chapter 2. Application of accounting theory
Chapter 3. Fair value measurement
Chapter 4. Inventories
Chapter 5. Property, plant and equipment
Chapter 6. Intangible assets
Chapter 7. Impairment of assets
Chapter 8. Provisions, contingent liabilities and contingent assets
Chapter 9. Employee benefits
Chapter 10. Leases
Chapter 11. Financial instruments
Chapter 12. Income taxes
Chapter 13. Share capital and reserves
Chapter 14. Share-based payment
Chapter 15. Revenue
Chapter 16. Presentation of financial statements
Chapter 17. Statement of cash flows
Chapter 18. Accounting policies and other disclosures
Chapter 19. Earnings per share
Chapter 20. Operating segments
Chapter 21. Related party disclosures
Chapter 22. Sustainability and corporate social responsibility reporting
Chapter 23. Foreign currency transactions and forward exchange contracts
Chapter 24. Translation of foreign currency financial statements
Chapter 25. Business combinations
Chapter 26. Consolidation: controlled entities
Chapter 27. Consolidation: wholly owned entities
Chapter 28. Consolidation: intragroup transactions
Chapter 29. Consolidation: non-controlling interest
Chapter 30. Consolidation: other issues
Chapter 31. Associates and joint ventures
Chapter 32. Joint arrangements
Chapter 33. Insolvency and liquidation
Chapter 34. Accounting for mineral resources
Chapter 35. Agriculture
Textbook with Interactive E-Text Code: 9780730369462
Print Australia 2020 CAANZ Pack: 9780730385110
Print New Zealand 2020 CAANZ Pack: 9780730385172
