(eBook PDF) Financial Reporting by Janice Loftus – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 0730321517
- ISBN-13 : 978-0730321514
- Author:
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. This 35 chapter text is designed to cover all of the 2nd and 3rd year financial accounting topics typically taught across two units, including accounting regulation, the conceptual framework, applying accounting standards, disclosures and group accounting. It explains accounting principles and practice to students in a clear, understandable way and provides both a conceptual insight as well as a practical application of the various accounting standards.
Table contents:
Chapter 1. Accounting regulation and the Conceptual Framework
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)
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