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Financial Reporting

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.
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Table of Contents

Preface xvi 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

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