Description

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!!


USYD

Semester 1, 2020


69 pages

23,703 words

$29.00

27

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