Company Accounting (9th Edition)
Douban
Ken Leo / John Hoggett …
overview
Company Accounting 9th edition has been thoroughly updated to reflect the various and ongoing reforms as a result of Australia's adoption of international financial reporting standards. This edition provides an authoritative and reliable overview of the various changes required within the Framework and a selection of key accounting standards governing corporate entities. For example, AASB 101 Presentation of Financial Statements, which relates to external disclosure of financial information in a set of general-purpose financial statements, AASB 3 Business Combinations and AASB 127 Consolidated and Separate Financial Statements.
The text provides students with a comprehensive and practical grounding in the principles of company accounting. This edition presents essential ‘must know' information on accounting for a corporate entity and the requirements for externally disclosing the financial position of the entity.
contents
CHAPTER 1 Nature and regulation of companies
CHAPTER 2 Financing company operations
CHAPTER 3 Company operations
CHAPTER 4 Fundamental concepts of corporate governance
CHAPTER 5 Fair value measurement
CHAPTER 6 Accounting for company income tax
CHAPTER 7 Property, plant and equipment
CHAPTER 8 Leases
CHAPTER 9 Intangible assets
CHAPTER 10 Business combinations
CHAPTER 11 Impairment of assets
CHAPTER 12 Disclosure: legal requirements and accounting policies
CHAPTER 13 Disclosure: presentation of financial statements
CHAPTER 14 Disclosure: statement of cash flows
CHAPTER 15 Consolidation: controlled entities
CHAPTER 16 Consolidation: wholly owned subsidiaries
CHAPTER 17 Consolidation: intragroup transactions
CHAPTER 18 Consolidation: non-controlling interest
CHAPTER 19 Consolidation: other issues
CHAPTER 20 Accounting for investments in associates
CHAPTER 21 Insolvency and liquidation