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Note: Supplemental materials are not guaranteed with Rental or Used book purchases.
Purchase Benefits
What is included with this book?
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.
The author team is comprised of a group of academics who are actively teaching in this area incl. Janice Loftus (Uni of Adelaide), Noel Boys (Melb), Belinda Luke (QUT), Sorin Daniliuc (ANU), Hong Ang (Deakin) and Karen Byrnes (USQ). The authors have brought their collective teaching insights to bear on the learning design of the text and accompanying online course the result of which is a contemporary teaching and learning package that will engage and empower students to study independently and achieve greater success in these challenging units.
Acknowledgements xviii
Part 1 THEORY AND PRACTICE 1
1 Accounting regulation and the conceptual framework 3
2 Application of accounting theory 33
3 Fair value measurement 55
Part 2 ELEMENTS OF FINANCIAL STATEMENTS 81
4 Inventories 83
5 Property, plant and equipment 117
6 Intangible assets 153
7 Impairment of assets 179
8 Provisions, contingent liabilities and contingent assets 213
9 Employee benefits 245
10 Leases 277
11 Financial instruments 321
12 Income taxes 361
13 Share capital and reserves 403
14 Share-based payment 449
15 Revenue 477
Part 3 DISCLOSURE 505
16 Presentation of financial statements 507
17 Statement of cash flows 553
18 Accounting policies and other disclosures 595
19 Earnings per share 619
20 Operating segments 639
21 Related party disclosures 663
22 Sustainability and corporate social responsibility reporting 675
Part 4 FOREIGN CURRENCY 697
23 Foreign currency transactions and forward exchange contracts 699
24 Translation of foreign currency financial statements 735
Part 5 ECONOMIC ENTITIES 767
25 Business combinations 769
26 Consolidation: controlled entities 801
27 Consolidation: wholly owned entities 819
28 Consolidation: intragroup transactions 875
29 Consolidation: non-controlling interest 919
30 Consolidation: other issues 971
31 Associates and joint ventures 1025
32 Joint arrangements 1061
33 Insolvency and liquidation E-CHAPTER
34 Accounting for mineral resources E-CHAPTER
35 Agriculture E-CHAPTER
Index 1093
The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.
The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.