Financial Reporting
Book 1
Book 2
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Book 1
Book 2
Book 3
Book 1
Book 2
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Financial Reporting

Financial Reporting


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About the Book

The second edition of Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of new standards on accounting for revenue and leases and updates to AASB 9 Financial Instruments. All incorporated updates are in line with developments in the International Financial Reporting Standards (IFRSs). The new edition has been written in accordance with the requirements of the relevant pronouncement(s) in the IFRS Red Book 2016 published by the IASB, which includes the most recent version of each Accounting Standard and Interpretation at 13 January 2016. 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. Delivered as a WileyPLUS Learning Space interactive online textbook, this rich digital resource brings financial reporting to life with media such as videos, case studies, interactives and revision materials embedded at the point of learning.

Table of Contents:
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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Product Details
  • ISBN-13: 9780730344551
  • Publisher: John Wiley & Sons Australia Ltd
  • Publisher Imprint: Titles Supplied by John Wiley & Sons Australia
  • Edition: Revised edition
  • No of Pages: 200
  • ISBN-10: 073034455X
  • Publisher Date: 04 Aug 2017
  • Binding: Digital (delivered electronically)
  • Language: English


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