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Company Accounting, 9th Edition


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Company Accounting, 9th Edition

Ken Leo, John Hoggett, John Sweeting

ISBN: ES8-1-742-46637-8

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Company Accounting 9thedition has been thoroughly updated to reflect the various and ongoing reforms as a result of Australia's 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 general-purpose 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.

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

  • Chapter 8 ‘Business Combinations' updated to reflect changes with AASB 108 ‘Business Combinations' as a result of the Exposure Draft of Proposed Amendments to IFRS 3
  • All chapters on consolidation of financial statements (chapters 14 to 18) have been updated in accordance with AASAB 127 Consolidated and Separate Financial Statements
  • New disclosure requirements as a consequence of AASB 101 Presentation of Financial Statements fully integrated
  • Discussion of Dividends updated as a consequence of changes in reporting and measurement requirements
  • Revised to accord with changes in AASB as a consequence of continuing reforms with IFRS
  • More ‘Learning Check' summaries in all chapters reiterate and summarise important concepts
  • New ‘Student Activity Section' in each chapter contains a summary, demonstration problems, discussion questions, case studies, graded exercises and problems
  • Reorganised end-of-chapter sections contains more diverse activity scenarios for students in an attempt to develop a broader skill base.
  • ‘Learning Checks' support chapter learning objectives and summarise key knowledge for students. They appear throughout each chapter and are ideal for self-study purposes
  • Thorough illustrative examples and demonstration problems with various examples supported with step-by-step narrations.