Accounting for Corporate Combinations and Associations, 8th edition

Published by Pearson (September 21, 2016) © 2017

  • Neal Arthur University of Sydney
  • Louise Luff University of Sydney
  • Ronita Ram University of Reading
  • Matt Egan University of Sydney
  • Bryan Howieson
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Details

  • A print text
  • Free shipping

Features

  • Australian edition
  • Revised AASB standards
  • End-of-Chapter exercises

Comprehensive and practical coverage of the process and issues relevant to consolidation accounting

This edition is a thorough update which reflects the significant changes to the Australian Accounting Standards, IFRS and Corporations Law that have occurred since the last publication.

While working with this text, students learn to explain, execute and evaluate the accounting methods used in consolidations. They will be well equipped to prepare accounts for larger entities, groups and joint ventures.
Accounting for Corporate Combinations and Associations is written for second and third year undergraduate Advanced Financial Accounting, Company Accounting and Consolidated Financial Reporting courses. It is also suitable for students undertaking professional accounting qualifying examinations (in particular the CPA Australia or CA programs).

Samples

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Preview sample pages from Accounting for Corporate Combinations and Associations >

  • Ch 1. Text objectives and introduction to consolidation
  • Ch 2. Principles of consolidation
  • Ch 3. Fair value adjustments and tax effects
  • Ch 4. Intra-group transactions
  • Ch 5. Non-controlling interest
  • Ch 6. Partly-owned subsidiaries: indirect non-controlling interest
  • Ch 7. Consolidated cash flow statements
  • Ch 8. Accounting for joint arrangements
  • Ch 9. Accounting for associates and joint ventures: the equity method
  • Ch 10. Translation and consolidation of foreign currency financial statements
  • Ch 11. Segment reporting by diversified entities
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