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Financial Reporting 2nd Edition
Janice Loftus, Ken Leo, Sorin Daniliuc, Noel Boys, Belinda Luke, Hong Nee Ang, Karyn Byrnes
ISBN: 9780730344551
Financial Reporting 2nd edition 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.
