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Newest Accounting for Corporate Combinations and Associations summaries

ACCT3011 Financial Accounting Notes ACCT3011 Financial Accounting Notes

  • Class notes

    ACCT3011 Financial Accounting Notes

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    110
    September 2021
    2018/2019
  • Notes cover content for entire semester Topics covered: * Consolidation and the concept of control * Principles of consolidation and the consolidation process * Fair value adjustments and tax effect accounting * Intra-group transactions (borrowing and inventory) * Intra-group transactions (non-current assets) * Partly owned subsidiaries: non-controlling interest * Segments and related party disclosures * Accounting for associates and joint ventures – the equity method * Joint Opera...
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