Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework
Financial Accounting & Reporting
β Scribed by Chartered Accountants Australia
- Publisher
- Chartered Accountants Australia
- Year
- 2022
- Tongue
- English
- Leaves
- 518
- Category
- Library
No coin nor oath required. For personal study only.
β¦ Table of Contents
Contents
Introduction
Module outline
Present and future value tables
Unit 1: Financial reporting
Unit 2: Presentation of financial statements
Unit 3: Revenue
Unit 4: Income taxes
Unit 5: Foreign exchange
Unit 6: Fair value measurement
Unit 7: Property, plant and equipment
Unit 8: Intangible assets
Unit 9: Financial instruments
Unit 10: Impairment of assets
Unit 11: Provisions, employee benefits, contingent liabilities and contingent assets
Unit 12: Leases
Introduction to units 13β15(Business combinations, accounting for subsidiaries, joint arrangements and investments in associates)
Unit 13: Business combinations
Unit 14: Accounting for subsidiaries
Unit 15: Equity accounting
Unit 16: Earnings per share (EPS)
Unit 17: Share-based payments
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