Accounting for Corporate Combinations and Associations VitalSource eText (8e) : 9781488611971

Accounting for Corporate Combinations and Associations VitalSource eText (8e)

Arthur/Luff/Keet
 
Edition
 
8
ISBN
 
9781488611971
ISBN 10
 
1488611971
Published
 
21/09/2016
Published by
 
Pearson Australia
Pages
 
Format
 
 
Title type
eBook
$60.00
 
 
 
Description

Digital Access Code. When you buy a VitalSource eText you will receive a unique digital redemption code and instructions on how to access this product. Please note: VitalSource eTexts are available for download immediately and cannot be returned once purchased.

Pearson VitalSource eTexts – digital books that fit your portable lifestyle

With Pearson VitalSource eTexts you can:

  • search for key concepts, words and phrases
  • make highlights and notes as you read or study
  • share your notes with friends
  • print up to 5 pages at a time 
  • use with PCs, MACs, smartphones and tablets 

The full text downloaded to your computer

Pearson VitalSource eTexts are downloaded to your computer and are accessed through the free VitalSource Bookshelf either offline or online, and also via the iPad/Android apps.

Time Limit

Pearson's Higher Education and Professional VitalSource products do not have an expiry date. You will continue to access your VitalSource products whilst you have your VitalSource Bookshelf installed.

Find out more about VitalSource eTexts

About the book

Accounting for Corporate Combinations and Associations, 8e is the latest update of this well-known and highly regarded text which provides clear, comprehensive and practical coverage of the process and issues relevant to consolidation accounting.

This latest edition is a thorough update which reflects the significant changes to the Australian Accounting Standards, IFRS and Corporations Law that have occurred since the last publication.

While working with this text, students learn to explain, execute and evaluate the accounting methods used in consolidations. They will be well equipped to prepare accounts for larger entities, groups and joint ventures.

Accounting for Corporate Combinations and Associations, 8e is written for second and third year undergraduate Advanced Financial Accounting, Company Accounting and Consolidated Financial Reporting courses. It is also suitable for students undertaking professional accounting qualifying examinations (in particular the CPA Australia or CA programs).

Table of contents
Ch 1. Text objectives and introduction to consolidation
Ch 2. Principles of consolidation
Ch 3. Fair value adjustments and tax effects
Ch 4. Intra-group transactions
Ch 5. Non-controlling interest
Ch 6. Partly-owned subsidiaries: indirect non-controlling interest
Ch 7. Consolidated cash flow statements
Ch 8. Accounting for joint arrangements
Ch 9. Accounting for associates and joint ventures: the equity method
Ch 10. Translation and consolidation of foreign currency financial statements
Ch 11. Segment reporting by diversified entities
New to this edition

The text has been updated to incorporate the significant changes in accounting standards that have occurred since the 7th edition was written. This includes

  • Revised AASB standards, including AASB 10, 11, 12, 127 and 128, that applied to investments in subsidiaries, associates, joint arrangements and other investments as at early 2016.
  • Amendments made to IFRS 10, 11 and IAS 27 and 28 in 2014 are therefore also reflected in the book.
  • Updated references to the differences and similarities between certain Australian Accounting Standards and IFRS as well as the relationship between US GAAP and IFRS.
  • Revised and updated In-text examples which impact the myriad other changes relevant to the preparation of the financial statements, including changes to AASB 101, Presentation of Financial Statements and recent amendments to AASB 9, Financial Instruments.

Features & benefits
  • As with previous editions, the flexible structure and approach to the topics helps instructors to tailor their course according to their learning objectives.
  • Practical end of chapter exercises help students develop accounting and analysis skills and enhance their employability. Some of these questions may be performed in Excel help students to gain a clear understanding of how formulas are used to calculate the answers and how changes in one variable affect each other.
  • AASB Standards referenced within the chapter are listed at start of each chapter.
  • Details of the changing scope of differences and similarities between certain Australian Accounting Standards and IFRS as well as the relationship between US GAAP and IFRS.
  • Journals and worksheets visuals are integrated throughout the text.
  • A wide variety of End-of-Chapter questions which encourage critical thinking and analysis.

Instructor Resources: Instructor’s Manual including solutions to chapter questions, Test Bank with solutions and PowerPoints to accompany each chapter.

Access Code info.

To get the most out of your Pearson VitalSource eText you need to download the VitalSource Bookshelf software. This software is free to download and use. Click here to view the VitalSource Bookshelf system requirements.

Download Information: Once purchased, you can view and/or download your VitalSource eText instantly, either via the download link which you will receive as soon as you complete your online order or by viewing the download link against the order in the My Account area of this website.

Please note: VitalSource eTexts are available for download immediately and cannot be returned once purchased.