Accounting for corporate combinations and associations / by Neal Arthur, Louise Luff, Peter Keet, Matthew Egan, Bryan Howieson and Ronita Ram
By: Arthur, Neal.
Contributor(s): Luff, Louise | Keet, Peter | Egan, Matthew | Howieson, Bryan | Ram, Ronita.Publisher: Sydney, NSW : Pearson Australia Group, 2017Edition: 8th ed.Description: xii, 667 p. ; 26 cm.ISBN: 9781488611520.Subject(s): Financial statements | Financial reporting | Joint ventures | Corporate finance | Australia
|Item type||Home library||Call number||Status||Date due||Barcode||Item reserves|
|Book||Australia||112.8 ART 2017 (Browse shelf)||Not for loan||CA012404|
Text objectives and introduction to consolidation -- Principles of consolidation -- Fair value adjustment and tax effects -- Intragroup transactions -- Non-controlling interest -- Partly owned subsidiaries - indirect non-controlling interest -- Consolidated cash flow statements -- Accounting for joint arrangements -- Accounting for associates and joint ventures - the equity method -- Translation and consolidation of foreign currency financial statements -- Segment reporting by diversified entities.
Explains and evaluates the methods used to account for corporate combinations and associations. Focuses on the process of consolidation and the accounting issues associated with preparing financial statements in Australia.