Description
Test Bank for Financial Reporting 3rd Edition Loftus
Test Bank for Financial Reporting, 3rd Edition, Janice Loftus, Ken Leo, Sorin Daniliuc, Noel Boys, Belinda Luke, Hong Nee Ang, Karyn Byrnes, ISBN: 0730369463, ISBN: 9780730369417
Table of Contents
1. Accounting regulation and the Conceptual Framework 1
2. Application of accounting theory 42
3. Fair value measurement 67
4. Inventories 98
5. Property, plant and equipment 140
6. Intangible assets 182
7. Impairment of assets 211
8. Provisions, contingent liabilities and contingent assets 252
9. Employee benefits 289
10. Leases 329
11. Financial instruments 371
12. Income taxes 421
13. Share capital and reserves 473
14. Share-based payment 524
15. Revenue 558
16. Presentation of financial statements 587
17. Statement of cash flows 634
18. Accounting policies and other disclosures 676
19. Earnings per share 705
20. Operating segments 727
21. Related party disclosures 754
22. Sustainability and corporate social responsibility reporting 769
23. Foreign currency transactions and forward exchange contracts 791
24. Translation of foreign currency financial statements 837
25. Business combinations 875
26. Consolidation: controlled entities 909
27. Consolidation: wholly owned entities 930
28. Consolidation: intragroup transactions 991
29. Consolidation: non-controlling interest 1037
30. Consolidation: other issues 1097
31. Associates and joint ventures 1154
32. Joint arrangements 1195
33. Insolvency and liquidation 1231
34. Accounting for mineral resources 1281
35. Agriculture 1299
Appendix 1323
Index 1325
