Test Bank for Corporate Accounting In Australia 1st Edition by Ron Dagwell, Graeme Wines, Cecilia Lambert – Ebook PDF Instant Download/Delivery: 1442527161 9781442527164
Full dowload Corporate Accounting In Australia 1st Edition after payment
Product details:
ISBN 10: 1442527161
ISBN 13: 9781442527164
Author: Ron Dagwell, Graeme Wines, Cecilia Lambert
Corporate Accounting in Australia provides comprehensive coverage of company accounting principles, practices and issues in a very accessible manner, while delivering enhanced pedagogy and lecturer support. The aim is to ensure that students don’t feel daunted by the technical detail, but at the same time develop an understanding of the core principles that underpin contemporary professional practice. It has been written to help students succeed in what is traditionally a very demanding subject.
Corporate Accounting In Australia 1st of contents:
Chapter 1 The Nature and Environment of Companies
1.1 Introduction
1.2 The development of companies
1.3 Differing perspectives of companies
1.4 Accountability
1.5 Regulation
1.6 Corporate social responsibility
Chapter 2 Company Formation, Share Capital and Debt Securities
2.1 Introduction
2.2 Types of company
2.3 Forming and financing a company
2.4 Issuing shares
2.5 Forfeiture of shares
2.6 Share issue amounts
2.7 Other aspects of share issues
2.8 Presentation of shareholders’ equity
2.9 Debt securities
Chapter 3 Reserves and profit distribution
3.1 Introduction
3.2 Components of shareholders’ equity
3.3 Transfers between retained earnings and reserves
3.4 Dividend distributions
3.5 Disclosure
Chapter 4 Published Financial Statements
4.1 Introduction
4.2 Financial statements and financial reporting
4.3 External reporting and general purpose financial reports
4.4 Format of company financial statements
4.5 Companies required to publish financial statements
4.6 Sources of authority and guidance
4.7 Securities exchange listing requirements
Chapter 5 Accounting for Company Income Tax
5.1 Introduction
5.2 Tax-payable method
5.3 Accounting profit and taxable income
5.4 Deferred tax assets and liabilities
5.5 Calculation of temporary differences
5.6 Excluded taxable and deductible temporary differences
5.7 Summary of steps to apply AASB 112
5.8 Changes in company tax rate
5.9 Tax losses
5.10 Disclosure
Chapter 6 Property, Plant and Equipment
6.1 Introduction
6.2 Application of AASB 116: Property, Plant and Equipment
6.3 Definition and description of property, plant and equipment
6.4 Recognition of property, plant and equipment
6.5 Measurement of property, plant and equipment at point of recognition
6.6 Measurement after initial recognition
6.7 Derecognition
6.8 Disclosures
Chapter 7 Leases
7.1 Introduction
7.2 Classification of leases
7.3 Accounting for operating leases by lessees
7.4 Accounting for finance lases by lessees
7.5 Comparison of the effects of operating and finance leases on the statement of comprehensive inco
7.6 Accounting for leases by lessors
7.7 Accounting for sale and leaseback arrangements
Chapter 8 Intangible Assets
8.1 Introduction
8.2 Definition and description of intangible assets
8.3 Recognition and initial measurement of intangible assets
8.4 Measurement after initial recognition
8.5 Disclosures
Chapter 9 Business Combinations
9.1 Introduction
9.2 Identifying a business combination
9.3 Recognising business combinations
9.4 Disclosure requirements
9.5 Issues for the selling entity
9.6 Comprehensive example
Chapter 10 Impairment of Assets
10.1 Introduction
10.2 Impairment of assets: individual assets
10.3 Cash-generating units and goodwill
10.4 Disclosure requirements
Chapter 11 Additional Accounting Standards and Disclosures
11.1 Introduction
11.2 AASB 101: Presentation of Financial Statements
11.3 AASB 107: Statement of Cash Flows
11.4 AASB 8: Operating Segments
11.5 AASB 108: Accounting Policies, Changes in Accounting Estimates and Errors
11.6 AASB 110: Events after the Reporting Period
11.7 AASB 118: Revenue
11.8 AASB 124: Related Party Disclosures
11.9 AASB 133: Earnings per share
11.10 AASB 1031: Materiality
11.11 AASB 1039: Concise Financial Reports
Chapter 12 Principles of Consolidation
12.1 Introduction
12.2 Legislative requirements for group financial statements
12.3 AASB 127: Consolidated and Separate Financial Statements—Definitions
12.4 Group structures
12.5 Justification for the preparation of consolidated financial statements
12.6 The entity concept of consolidation
12.7 Single set of consolidated accounts
12.8 Consolidation procedures
12.9 Dividends paid within the group
12.10 Goodwill and gain on a bargain purchase
12.11 Subsidiary’s assets not recorded at fair value at acquisition date
12.12 Format of consolidated financial statements
12.13 Disclosure requirements
12.14 Consolidation of non-company subsidiary
Chapter 13 Consolidation: Intragroup Transactions
13.1 Introduction
13.2 Intragroup transactions
13.3 Intragroup services
13.4 Intragroup sale of inventory
13.5 Intragroup sale of depreciable assets
13.6 Transfer of inventory to be used as a non-current asset
13.7 Intragroup borrowings
13.8 Intragroup dividends
Chapter 14 Consolidation: Non-Controlling Interests
14.1 Introduction
14.2 Non-controlling interests
14.3 The consolidation process where non-controlling interests exist
14.4 Calculation of non-controlling interest
14.5 AASB 127 and excess accumulated losses over equity attributable to non-controlling interest
14.6 Illustrative examples
Chapter 15 Consolidation: Indirect Non-Controlling Interests
15.1 Introduction
15.2 Examples of indirect non-controlling interests using diagrams
15.3 Accounting for indirect interests: Sequential and multiple consolidation
15.4 Variation in acquisition dates
15.5 Illustrative examples
Chapter 16 Accounting for Associates
16.1 Introduction
16.2 Identifying an associate
16.3 Permissible accounting methods for investments in associates
16.4 Basic principles in applying the equity method
16.5 Adjustments in applying the equity method
16.6 Becoming an associate after date of acquisition
16.7 Impairment in the value of the investment in the associate
16.8 Discontinuation of the equity method
16.9 Disclosures
Chapter 17 Accounting for Joint Ventures
17.1 Introduction
17.2 Joint venture arrangements
17.3 AASB 131: Interests in Joint Ventures
17.4 Jointly controlled entities
17.5 Jointly controlled operations and assets
17.6 Accounting for interests in jointly controlled operations
17.7 Jointly controlled assets
17.8 Accounting for interests in jointly controlled assets
17.9 Disclosure requirements for interests in joint ventures
Chapter 18 Accounting for Foreign Currency
18.1 Introduction
18.2 Foreign currency translation
18.3 Functional and presentation currencies
18.4 Translation of foreign currency transactions
18.5 Translation of financial statements of foreign operations
Chapter 19 Capital Reorganisation
19.1 Introduction
19.2 Alteration of share capital
19.3 Reduction of share capital
19.4 Redemption of redeemable preference shares
19.5 Share buy-backs
Chapter 20 External Administration, Including Liquidation
20.1 Introduction
20.2 Responses to financial difficulties
20.3 Receivership
20.4 Voluntary administration
20.5 Scheme of arrangement
20.6 Liquidation
20.7 Order of payment to creditors
20.8 Payments to shareholders
20.9 Deficiency of capital
20.10 Closing the company’s books
Chapter 21 Key Issues in Australian Corporate Governance
21.1 Introduction
21.2 What is corporate governance?
21.3 Practical applications of corporate governance
21.4 Theoretical models of corporate governance
21.5 Does corporate governance matter?
21.6 Facilitating corporate governance
People also search for Corporate Accounting In Australia 1st:
accounting in australia
accounting company in australia
australia corporate income tax rate
australian corporate income tax
australia corporations
Reviews
There are no reviews yet.