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Test bank for Understanding Australian Accounting Standards 1st Edition by Janice Loftus

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Test bank for Understanding Australian Accounting Standards 1st Edition by Janice Loftus
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Test bank for Understanding Australian Accounting Standards 1st Edition by Janice Loftus

Test bank for Understanding Australian Accounting Standards 1st Edition by Janice Loftus

Understanding Australian Accounting Standards, 1st Edition explains the reporting requirements under a number of Australian Accounting Standards. Real-life examples reveal how accounting standards affect actual Australian businesses. The examples include an in depth analysis of Billabong Australia’s annual report, demonstrating how Billabong’s financial information complies with accounting standards. Application and analysis activities at the end of each chapter help you to learn key concepts quickly and easily.

Part 1. Conceptual Framework
1. Accounting regulation and the Conceptual Framework
2. Application of accounting theory

Part 2. Elements
3. Shareholders’ equity: share capital and reserves
4. Fair value measurement
5. Revenue
6. Provisions, contingent liabilities and contingent assets
7. Income taxes
8. Financial instruments
9. Share-based payment
10. Translation of the financial statements of foreign entities
11. Employee benefits
12. Inventories
13. Property, plant and equipment
14. Leases
15. Intangible assets
16. Impairment of assets
17. Accounting for mineral resources
18. Agriculture

Part 3. Disclosure
19. Financial statement presentation
20. Statement of cash flows
21. Earnings per share
22. Operating segments
23. Related party disclosures

Part 4. Economic entities
24. Business combinations
25. Consolidation: principles and accounting requirements
26. Consolidation: intragroup transactions
27. Consolidation: non-controlling interest
28. Associates and joint ventures
29. Joint arrangements

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Test bank for Understanding Australian Accounting Standards 1st Edition by Janice Loftus