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Financial Reporting, 4th Edition

Financial Reporting, 4th Edition

作者： Janice Loftus; Ken Leo; Noel Boys; Sorin Daniliuc; Belinda Luke; Ang Hong; Karyn Byrnes
出版商： John Wiley & Sons
ISBN: 9780730396413
出版时间 September 2022
规格： Paperback , 1152 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,078.80

￥1,046.44 Save ￥32.36 (3%)

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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.
Chapter 1 Accounting regulation and the conceptual framework

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

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