Financial reporting / Janice Loftus [and 6 others].

Includes bibliographical references and index.

Accounting regulation and the conceptual framework -- Application of accounting theory -- Fair value measurement -- Inventories -- Property, plant and equipment -- Intangible assets -- Impairment of assets -- Provisions, contingent liabilities and contingent assets -- Employee benefits -- Leases -- Financial instrument -- Income taxes -- Share capital and reserves -- Shared-based payment -- Revenue -- Presentation of financial statement -- Statement of cash flows -- Accounting policies and other disclosures -- Earning per shares -- Operating segments -- Related party disclosures -- Sustainability and corporate social responsibility reporting -- Foreign currency transactions and forward exchange contracts -- Translation of foreign currency financial statements -- Business combinations -- Consolidation: controlled entities -- Consolidation: wholly owned entities -- Consolidation: intragroup transactions -- Consolidation: non-controlling interest -- Consolidation: other issues -- Associates and joint ventures -- Joint arrangements -- insolvency and liquidation -- Accounting for mineral resources -- Agriculture