Description

These notes are a comprehensive summary of AFM305 compiled from lectures, lecture notes, and textbook readings. I received an Distinction in this unit with a mark of 81, and these notes helped me a lot. These notes mainly cover the theory component of this unit, as the practical part is covered thoroughly in the weekly online Zoom sessions with examples and solutions given. These notes will be extremely beneficial for the final exam, which, like the rest of this unit, is an extremely difficult accounting subject. The topics covered in these notes are: Topic 1- Business Combinations: Accounting for Group Structures Topic 2 - Consolidation Accounting: Accounting for Acquisitions of Subsidiaries Topic 3 - Consolidation Accounting: Accounting for Intra-Group Transactions and Unrealised Profits Topic 4 - Consolidation Accounting: Accounting for Non-Controlling Interests Topic 5 - Equity Investment: Accounting for Associated Entities Topic 6 - Equity Investment: Accounting for Joint Arrangements Topic 7 - Concepts of Corporate Governance and Corporate Social Responsibility Topic 8 - Accounting for Operating Segments and Construction Contracts Topic 9 - Accounting for Foreign Currency Transactions & Translations of Foreign Operations Topic 10 - Accounting for Financial Instruments


UNE

Trimester 1, 2019


42 pages

15,829 words

$29.00

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