Accounting for Corporate Combinations and Associations Australian 7th Edition Arthur Solutions Manual

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Accounting for Corporate Combinations and Associations Australian 7th Edition Arthur Solutions Manual.

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Accounting for Corporate Combinations and Associations Australian 7th Edition Arthur Solutions Manual

Product details:

  • ISBN-10 ‏ : ‎ 1488611521
  • ISBN-13 ‏ : ‎ 978-1488611520
  • Author: NEAL ARTHUR, MATTHEW EGAN

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).

Table contents:

  1. Chapter 1 Text objectives and introduction to consolidation
  2. 1.1 Introduction
  3. 1.2 Some basic concepts and terminology
  4. 1.3 Why do entities form groups?
  5. 1.4 Overview of accounting for different investor–investee relationships
  6. 1.5 The importance of consolidation accounting
  7. 1.6 Application and scope of AASB 10
  8. 1.7 Control
  9. 1.8 Summary
  10. 1.9 Consolidation questions
  11. 1.10 References
  12. 1.11 Endnotes
  13. Chapter 2 Principles of consolidation
  14. 2.1 Introduction
  15. 2.2 The consolidation process—an overview
  16. 2.3 Elimination of the parent’s investment in subsidiary asset
  17. 2.4 Introduction to goodwill or gain on bargain purchase
  18. 2.5 Elimination of intragroup dividends
  19. 2.6 Summary of the consolidation process
  20. 2.7 Comprehensive examples
  21. 2.8 Consolidation questions and exercises
  22. 2.9 References
  23. Chapter 3 Fair value adjustments and tax effects
  24. 3.1 Introduction
  25. 3.2 AASB 3 Business Combinations
  26. 3.3 Consolidated financial statements and AASB 112 Income Taxes
  27. 3.4 Allocation of the cost of a business combination
  28. 3.5 Acquisition of a business operation
  29. 3.6 Further issues concerning the acquisition of a subsidiary
  30. 3.7 Comprehensive example—acquisition of a subsidiary
  31. 3.8 Accounting for reverse acquisitions
  32. 3.9 Consolidation questions and exercises
  33. 3.10 References
  34. Chapter 4 Intragroup transactions
  35. 4.1 Introduction
  36. 4.2 Intragroup services
  37. 4.3 Intragroup borrowing and lending
  38. 4.4 Intragroup sales of inventories
  39. 4.5 Intragroup transfers of non-current assets
  40. 4.6 Comprehensive example
  41. 4.7 Consolidation questions and exercises
  42. Chapter 5 Non-controlling interest
  43. 5.1 Introduction
  44. 5.2 Nature of non-controlling interest
  45. 5.3 Disclosure and measurement of non-controlling interest
  46. 5.4 Consolidation of partly owned subsidiaries
  47. 5.5 Negative non-controlling interest
  48. 5.6 Preference shares and the calculation of non-controlling interest
  49. 5.7 Consolidation questions and exercises
  50. 5.8 References
  51. Chapter 6 Partly owned subsidiaries: indirect non-controlling interest
  52. 6.1 Introduction
  53. 6.2 Ownership interests in a group
  54. 6.3 Consolidation of multiple subsidiaries
  55. 6.4 Applied issues
  56. 6.5 Consolidation questions and exercises
  57. 6.6 References
  58. Chapter 7 Consolidated cash flow statements
  59. 7.1 Introduction
  60. 7.2 Identifying and reporting cash flows
  61. 7.3 Preparation of a statement of cash flows
  62. 7.4 The consolidation issue
  63. 7.5 Consolidation questions and exercises
  64. 7.6 References
  65. Chapter 8 Accounting for joint arrangements
  66. 8.1 Introduction
  67. 8.2 Background to AASB 11
  68. 8.3 Nature and types of joint arrangements
  69. 8.4 Accounting for joint operations
  70. 8.5 Evaluation of the one-line and line-by-line methods
  71. 8.6 Accounting for a production joint operation
  72. 8.7 Transactions between joint operators
  73. 8.8 Revaluation of a joint operator’s remaining interest in a non-current asset
  74. 8.9 Note disclosures for joint arrangements
  75. 8.10 Consolidation questions and exercises
  76. 8.11 References
  77. Chapter 9 Accounting for associates and joint ventures—the equity method
  78. 9.1 Introduction
  79. 9.2 Judging whether to apply equity accounting
  80. 9.3 The equity method of accounting
  81. 9.4 Presentation of equity accounting information
  82. 9.5 Other equity accounting issues
  83. 9.6 Impairment losses
  84. 9.7 The tax effect of the equity carrying amount of an investment
  85. 9.8 Comprehensive example of equity accounting—one associate
  86. 9.9 Note disclosures for associates
  87. 9.10 Example of equity accounting—two associates
  88. 9.11 Consolidation questions and exercises
  89. 9.12 References
  90. 9.13 Endnotes
  91. Chapter 10 Translation and consolidation of foreign currency financial statements
  92. 10.1 Introduction
  93. 10.2 Important concepts
  94. 10.3 Translation methods for statements of comprehensive income and statements of financial position
  95. 10.4 The history of Australian accounting standards
  96. 10.5 Determining the functional currency
  97. 10.6 Presentation currency
  98. 10.7 Translation into the presentation currency
  99. 10.8 Translation into the functional currency
  100. 10.9 Critical evaluation of translation requirements
  101. 10.10 Translation of statement of cash flows
  102. 10.11 Consolidation of the translated statement of comprehensive income and translated statement of
  103. 10.12 Consolidation of the translated statement of cash flows
  104. 10.13 Applying equity accounting to foreign operations
  105. 10.14 Applied issues in the translation of foreign currency financial statements
  106. 10.15 Consolidation questions and exercises
  107. 10.16 References
  108. Chapter 11 Segment reporting by diversified entities
  109. 11.1 Introduction
  110. 11.2 Background to AASB 8
  111. 11.3 Reportable segments
  112. 11.4 Measurement of segment data items
  113. 11.5 Disclosure of segment information
  114. 11.6 Example of segment reporting disclosures
  115. 11.7 Consolidation questions and exercises
  116. 11.8 References
  117. Index

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