Accounting for Corporate Combinations and Associations Australian 8th Edition Arthur Test Bank
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Accounting for Corporate Combinations and Associations Australian 8th Edition Arthur Test Bank.
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Accounting for Corporate Combinations and Associations Australian 8th Edition Arthur Test Bank
Product details:
- ISBN:1488611521
- ISBN-13:9781488611520
- Author: Peter Keet
Table contents:
Chapter 1 Text objectives and introduction to consolidation
1.1 Introduction
1.2 Some basic concepts and terminology
1.3 Why do entities form groups?
1.4 Overview of accounting for different investor–investee relationships
1.5 The importance of consolidation accounting
1.6 Application and scope of AASB 10
1.7 Control
1.8 Summary
1.9 Consolidation questions
1.10 References
1.11 Endnotes
Chapter 2 Principles of consolidation
2.1 Introduction
2.2 The consolidation process—an overview
2.3 Elimination of the parent’s investment in subsidiary asset
2.4 Introduction to goodwill or gain on bargain purchase
2.5 Elimination of intragroup dividends
2.6 Summary of the consolidation process
2.7 Comprehensive examples
2.8 Consolidation questions and exercises
2.9 References
Chapter 3 Fair value adjustments and tax effects
3.1 Introduction
3.2 AASB 3 Business Combinations
3.3 Consolidated financial statements and AASB 112 Income Taxes
3.4 Allocation of the cost of a business combination
3.5 Acquisition of a business operation
3.6 Further issues concerning the acquisition of a subsidiary
3.7 Comprehensive example—acquisition of a subsidiary
3.8 Accounting for reverse acquisitions
3.9 Consolidation questions and exercises
3.10 References
Chapter 4 Intragroup transactions
4.1 Introduction
4.2 Intragroup services
4.3 Intragroup borrowing and lending
4.4 Intragroup sales of inventories
4.5 Intragroup transfers of non-current assets
4.6 Comprehensive example
4.7 Consolidation questions and exercises
Chapter 5 Non-controlling interest
5.1 Introduction
5.2 Nature of non-controlling interest
5.3 Disclosure and measurement of non-controlling interest
5.4 Consolidation of partly owned subsidiaries
5.5 Negative non-controlling interest
5.6 Preference shares and the calculation of non-controlling interest
5.7 Consolidation questions and exercises
5.8 References
Chapter 6 Partly owned subsidiaries: indirect non-controlling interest
6.1 Introduction
6.2 Ownership interests in a group
6.3 Consolidation of multiple subsidiaries
6.4 Applied issues
6.5 Consolidation questions and exercises
6.6 References
Chapter 7 Consolidated cash flow statements
7.1 Introduction
7.2 Identifying and reporting cash flows
7.3 Preparation of a statement of cash flows
7.4 The consolidation issue
7.5 Consolidation questions and exercises
7.6 References
Chapter 8 Accounting for joint arrangements
8.1 Introduction
8.2 Background to AASB 11
8.3 Nature and types of joint arrangements
8.4 Accounting for joint operations
8.5 Evaluation of the one-line and line-by-line methods
8.6 Accounting for a production joint operation
8.7 Transactions between joint operators
8.8 Revaluation of a joint operator’s remaining interest in a non-current asset
8.9 Note disclosures for joint arrangements
8.10 Consolidation questions and exercises
8.11 References
Chapter 9 Accounting for associates and joint ventures—the equity method
9.1 Introduction
9.2 Judging whether to apply equity accounting
9.3 The equity method of accounting
9.4 Presentation of equity accounting information
9.5 Other equity accounting issues
9.6 Impairment losses
9.7 The tax effect of the equity carrying amount of an investment
9.8 Comprehensive example of equity accounting—one associate
9.9 Note disclosures for associates
9.10 Example of equity accounting—two associates
9.11 Consolidation questions and exercises
9.12 References
9.13 Endnotes
Chapter 10 Translation and consolidation of foreign currency financial statements
10.1 Introduction
10.2 Important concepts
10.3 Translation methods for statements of comprehensive income and statements of financial position
10.4 The history of Australian accounting standards
10.5 Determining the functional currency
10.6 Presentation currency
10.7 Translation into the presentation currency
10.8 Translation into the functional currency
10.9 Critical evaluation of translation requirements
10.10 Translation of statement of cash flows
10.11 Consolidation of the translated statement of comprehensive income and translated statement of
10.12 Consolidation of the translated statement of cash flows
10.13 Applying equity accounting to foreign operations
10.14 Applied issues in the translation of foreign currency financial statements
10.15 Consolidation questions and exercises
10.16 References
Chapter 11 Segment reporting by diversified entities
11.1 Introduction
11.2 Background to AASB 8
11.3 Reportable segments
11.4 Measurement of segment data items
11.5 Disclosure of segment information
11.6 Example of segment reporting disclosures
11.7 Consolidation questions and exercises
11.8 References
Index
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