ACCT3011 Detail Note with Journals Summary and Chinese Explanation
Subject notes for USYD ACCT3011
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
USYD
Semester 1, 2024
78 pages
26,132 words
$44.00
Campus
USYD, Camperdown/Darlington
Member since
March 2021
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