SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 150,000 industrial assets since 1924; including metalworking and fabricating machine tools, lathes, cnc equipment, machine centers, woodworking equipment, food equipment, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. November 2023 issue. Vol. 101, No. 4

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 110,000 industrial assets since 1924; including metalworking and fabricating machine tools, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. April 2023 issue. Vol. 100, No. 4

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 95,000 industrial assets; including metalworking and fabricating machine tools, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. April 2022 issue. Vol. 99, No. 4

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 110,000 industrial assets since 1924; including metalworking and fabricating machine tools, lathes, cnc equipment, machine centers, woodworking equipment, food equipment, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. June 2023 issue. Vol. 100, No. 6

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 95,000 industrial assets; including metalworking and fabricating machine tools, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. June 2022 issue. Vol. 99, No. 6

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 150,000 industrial assets since 1924; including metalworking and fabricating machine tools, lathes, cnc equipment, machine centers, woodworking equipment, food equipment, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. November 2023 issue. Vol. 101, No. 7

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 110,000 industrial assets since 1924; including metalworking and fabricating machine tools, lathes, cnc equipment, machine centers, woodworking equipment, food equipment, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. November 2023 issue. Vol. 101, No. 3

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 110,000 industrial assets since 1924; including metalworking and fabricating machine tools, lathes, cnc equipment, machine centers, woodworking equipment, food equipment, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. November 2023 issue. Vol. 101, No. 1

SURPLUS RECORD, is the leading independent business directory of new and used capital equipment, machine tools, machinery, and industrial equipment, listing over 110,000 industrial assets since 1924; including metalworking and fabricating machine tools, lathes, cnc equipment, machine centers, woodworking equipment, food equipment, chemical and process equipment, cranes, air compressors, pumps, motors, circuit breakers, generators, transformers, turbines, and more. Over 1,100 businesses list with the SURPLUS RECORD. November 2023 issue. Vol. 101, No. 2

The third edition of Loftus’ Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units. 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. The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.