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ISBN 10: 1742466370
ISBN 13: 978-1742466378
Author: Ken J. Leo
Company Accounting 9thedition has been thoroughly updated to reflect the various and ongoing reforms as a result of Australias adoption of international financial reporting standards. 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. For example, AASB 101 Presentation of Financial Statements, which relates to external disclosure of financial information in a set of generalpurpose financial statements, AASB 3 Business Combinations and AASB 127 Consolidated and Separate Financial Statements. The text provides students with a comprehensive and practical grounding in the principles of company accounting. This 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 9th Table of contents:
CHAPTER 1 Nature and regulation of companies 1
CHAPTER 2 Financing company operations 35
CHAPTER 3 Company operations 87
CHAPTER 4 Fundamental concepts of corporate governance 147
CHAPTER 5 Fair value measurement 181
CHAPTER 6 Accounting for company income tax 219
CHAPTER 7 Property, plant and equipment 273
CHAPTER 8 Leases 333
CHAPTER 9 Intangible assets 391
CHAPTER 10 Business combinations 443
CHAPTER 11 Impairment of assets 513
CHAPTER 12 Disclosure: legal requirements and accounting policies 565
CHAPTER 13 Disclosure: presentation of financial statements 607
CHAPTER 14 Disclosure: statement of cash flows 673
CHAPTER 15 Consolidation: controlled entities 735
CHAPTER 16 Consolidation: wholly owned subsidiaries 759
CHAPTER 17 Consolidation: intragroup transactions 817
CHAPTER 18 Consolidation: non-controlling interest 873
CHAPTER 19 Consolidation: other issues 937
CHAPTER 20 Accounting for investments in associates 1003
CHAPTER 21 Insolvency and liquidation 1051
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