2018年新版！

Company Accounting, 11th Edition

Ken J. Leo,  Jeffrey Knapp,  Susan McGowan,  John Sweeting

ISBN: 9780730343547


Company Accounting, 11th Edition has been updated to reflect the various and ongoing reforms as a result of Australia’s adoption of the International Financial Reporting Standards (IFRS). 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 11th edition presents essential ‘must know’ information on accounting for a corporate entity and the requirements for externally disclosing the financial position of the entity.

Chapter 1. Nature and regulation of companies

Chapter 2. Financing company operations

Chapter 3. Business combinations

Chapter 4. Disclosure: legal requirements and accounting policies

Chapter 5. Disclosure: presentation of financial statements

Chapter 6. Disclosure: statement of cash flows

Chapter 7. Foreign currency transactions and forward exchange contracts

Chapter 8. Translation of financial statements into a presentation currency

Chapter 9. Consolidation: controlled entities

Chapter 10. Consolidation: wholly owned subsidiaries

Chapter 11. Consolidation: intragroup transactions

Chapter 12. Consolidation: non-controlling interest

Chapter 13. Consolidation: other issues

Chapter 14. Associates and joint ventures

Chapter 15. Joint arrangements

Chapter 16. Insolvency and liquidation