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Company Accounting - Ken Leo

Paperback Published: 8th September 2014
ISBN: 9781118608173
Number Of Pages: 1392

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Company Accounting, 10th edition has been thoroughly updated to reflect the various and ongoing reforms as a result of Australia?s adoption of international financial reporting standards. Containing several all-new chapters, 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.

The text provides students with a comprehensive overview of the practice and principles of company accounting, and helps them develop the practical grounding to reinforce their understanding. The 10th edition presents essential ?must know? information on accounting for a corporate entity and the requirements for externally disclosing the financial position of the entity.

Company Accounting, 10th Edition retains the hallmark features seen in previous editions of the title, including a high attention to detail, practical application of accounting standards, provision of a conceptual basis, and depth of analysis.

Preface xiv
Supplementary materials xv
Acknowledgements xvi

Chapter 1 Nature and regulation of companies 1

Chapter 2 Financing company operations 37

Chapter 3 Company operations 91

Chapter 4 Fundamental concepts of corporate governance 155

Chapter 5 Fair value measurement 197

Chapter 6 Accounting for company income tax 237

Chapter 7 Financial instruments 297

Chapter 8 Foreign currency transactions and forward exchange contracts 349

Chapter 9 Property, plant and equipment 395

Chapter 10 Leases 453

Chapter 11 Intangible assets 515

Chapter 12 Business combinations 567

Chapter 13 Impairment of assets 633

Chapter 14 Disclosure: legal requirements and accounting policies 687

Chapter 15 Disclosure: presentation of financial statements 735

Chapter 16 Disclosure: statement of cash flows 799

Chapter 17 Translation of financial statements into a presentation currency 861

Chapter 18 Consolidation: controlled entities 905

Chapter 19 Consolidation: wholly owned subsidiaries 931

Chapter 20 Consolidation: intragroup transactions 991

Chapter 21 Consolidation: non-controlling interest 1047

Chapter 22 Consolidation: other issues 1109

Chapter 23 Associates and joint ventures 1177

Chapter 24 Joint arrangements 1237

Chapter 25 Insolvency and liquidation 1277

Appendix: Present value tables 1351

Glossary 1353

Index 1364

ISBN: 9781118608173
ISBN-10: 1118608178
Audience: Tertiary; University or College
Format: Paperback
Language: English
Number Of Pages: 1392
Published: 8th September 2014
Publisher: John Wiley & Sons Inc
Country of Publication: US
Dimensions (cm): 25.5 x 21.5  x 4.4
Weight (kg): 2.51
Edition Number: 10
Edition Type: Revised

Earn 242 Qantas Points
on this Book