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Accounting for Corporate Combinations and Associations - Neal Arthur

Accounting for Corporate Combinations and Associations

Paperback Published: 23rd November 2016
ISBN: 9781488611520

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Accounting for Corporate Combinations and Associations, is the latest update of this well-known and highly regarded text which provides clear, comprehensive and practical coverage of the process and issues relevant to consolidation accounting.

This latest 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, 8e 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).

  • 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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ISBN: 9781488611520
ISBN-10: 1488611521
Audience: Tertiary; University or College
Format: Paperback
Language: English
Published: 23rd November 2016
Publisher: Pearson Education Australia
Country of Publication: AU
Edition Number: 8
Edition Type: Revised

Earn 204 Qantas Points
on this Book