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
Accounting for Corporate Combinations and Associations, 8e 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).

Accounting for Corporate Combinations and Associations Australian 8th Edition Arthur Solutions Manual

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


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