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. INDICE: 1 NATURE AND REGULATION OF COMPANIES 2 FINANCING COMPANY OPERATIONS 3 COMPANY OPERATIONS 4 FUNDAMENTAL CONCEPTS OF CORPORATE GOVERNANCE 5 FAIR VALUE MEASUREMENT 6 ACCOUNTING FOR COMPANY INCOME TAX 7 FINANCIAL INSTRUMENTS 8 FOREIGN CURRENCY TRANSACTIONS AND FORWARD EXCHANGE CONTRACTS 9 PROPERTY, PLANT AND EQUIPMENT 10 LEASES 11 INTANGIBLE ASSETS 12 BUSINESS COMBINATIONS 13 IMPAIRMENT OF ASSETS 14 DISCLOSURE: LEGAL REQUIREMENTS AND ACCOUNTING POLICIES 15 DISCLOSURE: PRESENTATION OF FINANCIAL STATEMENTS 16 DISCLOSURE: STATEMENT OF CASH FLOWS 17 TRANSLATION OF FINANCIAL STATEMENTS INTO A PRESENTATION CURRENCY 18 CONSOLIDATION: CONTROLLED ENTITIES 19 CONSOLIDATION: WHOLLY OWNED SUBSIDIARIES 20 CONSOLIDATION: INTRAGROUP TRANSACTIONS 21 CONSOLIDATION: NON–CONTROLLING INTEREST 22 CONSOLIDATION: OTHER ISSUES 23 ASSOCIATES AND JOINT VENTURES 24 JOINT ARRANGEMENTS 25 INSOLVENCY AND LIQUIDATION
- ISBN: 978-1-118-60817-3
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 1392
- Fecha Publicación: 08/09/2014
- Nº Volúmenes: 1
- Idioma: Inglés