Accounting for Corporate Combinations and Associations

Arthur, Neal et al

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ACCT6010 final A4 sheet

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Reviews

Anything financial and accounting related has always been my thing. I did not rely on the lecturer to pass this subject. The subject was very straight foward and I will be more than willing to guide other students through the same

Anonymous, Semester 2, 2017

This unit provides students with a detailed understanding of more complex financial reporting issues. Topics examined include: group accounting issues such as the practical application of the control test; multiple subsidiaries; non-controlling interest; foreign currency translation; consolidated cash flow reporting; segment reporting; accounting for joint arrangements and associates; and related party disclosures. The unit builds on the knowledge base acquired from earlier accounting units with a strong emphasis on the application of technical skills. The unit has a substantial case component, using current examples to illustrate both appropriate technical solutions in accordance with accounting standards and guidelines, as well as the forces which determine the choice of methods.

Anonymous, Semester 2, 2017