|  | Leo, K. J.
Company Accounting in Australia
5. Auflage September 2001
105,- Euro
2001. 896 Seiten, Softcover
ISBN 978-0-471-34381-3 - John Wiley & Sons
Preis inkl. Mehrwertsteuer zzgl. Versandkosten.
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| Langtext
Company Accounting in Australia 5E has been thoroughly updated to reflect the numerous and profound changes to accounting standards. The new edition of this text succinctly documents the recent changes to accounting standards, particularly in disclosures in statements of financial performance and financial position, accounting for income tax and revaluation and impairment of non-current assets.
The text is designed to provide students with a comprehensive and practical grounding in the law and practice of company accounting in Australia whilst providing essential information on why and how company accounting entries and disclosures are made. The introduction of new pedagogy ensures that the latest reforms and procedures associated with company accounting are made clear to the student.
Aus dem Inhalt
CHAPTER 1 - Nature and regulation of companies
CHAPTER 2 - Financing company operations
CHAPTER 3 - Company operations
CHAPTER 4 - Accounting for income tax
CHAPTER 5 - Disclosure: Legal requirements and accounting policies
CHAPTER 6 - Disclosure: Financial performance and financial position
CHAPTER 7 - Disclosure: Additional notes to financial statements
CHAPTER 8 - Disclosure: Statement of Cash Flows
CHAPTER 9 - Liquidation of companies
CHAPTER 10 - Acquisitions of Assets (including entities): Introduction
CHAPTER 11 - Acquisitions of Assets (including entities): Crossholdings
CHAPTER 12 - Revaluation and impairment of non-current assets
CHAPTER 13 - Consolidated financial statements: Objectives
CHAPTER 14 - Consolidated financial statements: Pre-acquisition adjustments to equity
CHAPTER 15 - Consolidated financial statements: Revaluation of assets at acquisition date
CHAPTER 16 ? Consolidated financial statements: inter-entity transactions
CHAPTER 17 - Consolidated financial statements: An introduction to outside equity interest
CHAPTER 18 - Consolidated financial statements: Outside equity interest and inter-entity transactions
CHAPTER 19 - Consolidated financial statements: Multiple subsidiaries
CHAPTER 20 - Accounting for investments in associates
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