(eBook PDF) Financial Reporting, 3rd Edition by Janice Loftus – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 0730369463
- ISBN-13 : 978-0730369462
- Author: Janice Loftus
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 2nd and 3rd 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 practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.
Table contents:
1. Accounting regulation and the Conceptual Framework 1
2. Application of accounting theory 42
3. Fair value measurement 67
4. Inventories 98
5. Property, plant and equipment 140
6. Intangible assets 182
7. Impairment of assets 211
8. Provisions, contingent liabilities and contingent assets 252
9. Employee benefits 289
10. Leases 329
11. Financial instruments 371
12. Income taxes 421
13. Share capital and reserves 473
14. Share-based payment 524
15. Revenue 558
16. Presentation of financial statements 587
17. Statement of cash flows 634
18. Accounting policies and other disclosures 676
19. Earnings per share 705
20. Operating segments 727
21. Related party disclosures 754
22. Sustainability and corporate social responsibility reporting 769
23. Foreign currency transactions and forward exchange contracts 791
24. Translation of foreign currency financial statements 837
25. Business combinations 875
26. Consolidation: controlled entities 909
27. Consolidation: wholly owned entities 930
28. Consolidation: intragroup transactions 991
29. Consolidation: non-controlling interest 1037
30. Consolidation: other issues 1097
31. Associates and joint ventures 1154
32. Joint arrangements 1195
33. Insolvency and liquidation 1231
34. Accounting for mineral resources 1281
35. Agriculture 1299
Appendix 1323
Index 1325
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