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, 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. March 2023 issue. Vol. 100, No. 3

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. March 2022 issue. Vol. 99, No. 3

The most authoritative financial reporting text for second and third-year courses, Loftus' Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts. Supported by a variety of digital resources like interactive worked problems and questions with immediate feedback, Financial Reporting is a textbook designed for an engaging, interactive learning experience.

Intermediate Accounting, 13th Canadian Edition has always been, and continues to be, the gold standard that helps connect students to the what, the why, and the how of accounting information. Through new edition updates, you will be able to spark efficient and effective learning and inspire and prepare students to be the accounting professionals of tomorrow. To help develop a deeper understanding of course concepts and move beyond basic understanding, students work through a high-quality assessment at varying levels, helping them learn more efficiently and create connections between topics and real-world application. This course also presents an emphasis on decision-making through Integrated Cases and Research and Analysis questions that allow students to analyze business transactions, apply both IFRS and ASPE, and explore how different accounting standards impact real companies. Throughout the course, students also work through a variety of hands-on activities including Data Analytics Problems, Analytics in Action features, Excel templates, and a new emphasis on sustainability, all within the chapter context. These applications help students develop an accounting decision-making mindset and improve the professional judgement and communication skills needed to be successful in the evolving accounting world.