Comprehensive notes based on the material from all 13 weeks of lectures, tutorials, and textbook readings. Examples provided where applicable and Accounting Standard references provided where appropriate.

Topics include:
- Consolidation and the Concept of Control
- Principles of Consolidation and the Consolidation Process
- Fair Value Adjustments and Tax Effects
- Intra-group Transactions: Borrowing and Inventory
- Intra-group Transactions: Non-Current Assets
- Partly Owned Subsidiaries: Direct Non-Controlling Interest (NCI)
- Compulsory Disclosures: Segment and Related Parties
- Accounting for Associates and JVs: the Equity Method
- Accounting for Joint Operations and Foreign Currency Translation
- Financial Instruments and Hedge Accounting
- Issues in Consolidations
- The Standard Setting Process
- Social and Environmental Accounting

These notes helped me do really well and so would highly recommend them!!


Semester 1, 2020

69 pages

23,703 words



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