Company Accounting Australia New Zealand 5th Edition Jubb Test Bank

1. General introduction

2. Companies and corporate regulation

3. Objectives of company reporting, conceptual elements and terminology

PART 2. COMPANY LIFE CYCLE: EARLY STAGES

4. Forming a company and issuing shares

5. Profits, reserves and distributions to owners

6. Reorganisation of share

7. Debt securities

8. Foreign currency transactions and an introduction to hedging

9. Advanced asset and liability issues

10. Income tax

PART 3. REPORTING AND DISCLOSURE

11. Reports and disclosures I: Overview

12. Reports and disclosures II: The financial statements

PART 4. EXTERNAL ADMINISTRATION

13. Receivership and voluntary administration

14. Liquidations

15. External administration reports and accounts

PART 5. INVESTING IN RELATED ENTITIES: BASIC ISSUES

16. Investment in new assets; introduction to business combinations and associates

17. The corporate group

18. Acquisition method of consolidation – introduction and application at control date

19. The acquisition method of consolidation – application after control date

20. Intercompany transactions

21. Direct minority interest

PART 6. INVESTING IN RELATED ENTITIES: FURTHER ISSUES

22. Changes to parent investment in subsidiaries

23. Indirect interest

24. Translation of foreign currency statements

25. Consolidated cash flow statements

26. Equity accounting expanded and joint ventures

27. Segment reporting