Retains the accessible writing style and logical chapter format and sequence of its forerunners,, and has been extensively revised to reflect current developments, particularly with the adoption in Australia of international accounting standards.
Contents: 1. The nature and environment of companies --2. Company formation, share capital and debt securities -- 3. Reserves and profits distribution -- 4. Accounting for company income tax -- 5. Accounting for assets: recording, revaluation and impairment -- 6. Business combinations, goodwill and cash-generating units -- 7. Principles of consolidation -- 8. Consolidation: inter-entity transactions -- 9. Consolidation: minority interests -- 10. Consolidation: indirect minority interests -- 11. Accounting for associates -- 12. Accounting for joint ventures -- 13. Published financial reports -- 14. Capital reorganisation -- 15. External administration, including liquidation.
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