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Book

Title Corporate accounting in Australia / Michael Gaffikin ... [and others]
Published Sydney : UNSW Press, 1998

Copies

Location Call no. Vol. Availability
 ADPML SPDU  657.950994 Gaf/Cai  LIB USE ONLY
Description viii, 454 pages : illustrations ; 25 cm + 1 computer disk (3 1/2 in.)
regular print
Contents 1. Company Formation, Share Capital and Debt Securities -- 2. Reserves and Profits Distribution -- 3. Accounting for Company Income Tax -- 4. Acquisition of Assets -- 5. Principles of Consolidation -- 6. Consolidation: Inter-entity Transactions -- 7. Consolidation: Outside Equity Interests -- 8. Consolidation: Indirect Outside Equity Interests -- 9. Accounting for Associated Companies -- 10. Joint Ventures -- 11. Published Financial Statements -- 12. External Administration, including Liquidation -- 13. Capital Reorganisation -- 14. Accounting for Foreign Currency
Summary The second edition of this text retains the accessible writing style and logical, student-oriented chapter format of its forerunner, and has been updated to reflect current developments in legislation and Accounting Standards. The author brings more than 50 years of combined teaching experience to the text
Notes Includes index
Bibliography Includes bibliographical references and index
Subject Corporations -- Australia -- Accounting.
Author Gaffikin, M. J. R.
LC no. 00300349
ISBN 0868405280
Other Titles Consolidation accounting